Hanna is single. Her modified adjusted gross income of $253,950 includes: wages of $206,000, $2,500 of interest, $4,500 of tax-exempt interest, $3,500 of dividends, $35,000 of rental income and $2,450 of capital gains. She has no other investment income and none of the income is from a trade or business. Hanna will calculate her net investment income tax on __________.

$8,450

$43,450

$47,950

$276,000