Jennifer is single. Her $2023$ income consists of the following : $$270,000$ wages, $$3,500$ taxable interest, $$500$ tax$-$exempt interest, $$1,900$ qualified dividends, $$28,000$ rental income, $$5,900$ long$-$term capital gains. She has no other sources of income and none of the income is from a trade or business. She has no expenses allocable to investment income. Jennifer will calculate her net investment income tax on: A$)$ $$39,300$ B$)$ $$39,800$ C$)$ $$52,300$ D$)$ $$52,800$