In tax year 2023, a married taxpayer with AGI of $300,000 had gross investment income of $6,150 (which included a long-term capital gain of $3,500 and interest income of $2,650), brokerage commissions of $75, and tax preparation fees of $210.

Calculate the amount of net investment income tax the taxpayer is required to pay?

Please explain what would need be deducted.