In year one, Rita buys a partnership interest in Shaw Bros. Films Limited Partnership (SB LP), which produces action films. In year three, SB LP earns a profit on a film, The Five Deadly Venoms, that is well received at several prestigious film festivals. Rita's share of the year three partnership income is $160,000. Rita also earns $140,000 as a self-employed freelance film editor in year three. Rita's partnership interest in SB LP is a general partner interest. She serves as the sole general partner of SB LP and spends 1,000 hours How much is Rita's year three Net Investment Income Tax (NIIT)?