In 2015, Amber earned a salary of $230,000 and also had the following items of investment income: $28,000 net short-term capital gain on sale of stock, $8,000 dividend income, $6,000 interest income from corporate bonds, and $5,000 interest income from tax-exempt municipal bonds. Compute Ambers net investment income (NII) tax if the tax rate is 3.8% and the threshold is $200,000.

a. $2,926

b. $1,596

c. $2,736

d. $1,786

DO NOT COPY FROM CHEGG, OR I HAVE TO REPORT.