Jacob is a member of WCC (an LLC taxed as a partnership). Jacob was allocated $125,000 of business income from WCC for the year. Jacobs marginal income tax rate is 37 percent. The business allocation is subject to 2.9 percent of self-employment tax and 0.9 percent additional Medicare tax . What is the amount of tax Jacob will owe on the income allocation if the income is not qualified business income?