Josh is a single taxpayer with adjusted gross income of $500,000, comprised of W-2 earnings of $400,000 and investment earnings of $100,000. He does not itemize deductions. Which of the following additional taxes will Josh be subject to in 2022?

a.) Only the additional Medicare tax on Form 8959. b.) Only the Net Investment Income tax on Form 8960. c.) Both the additional Medicare tax on Form 8959 and Net Investment Income tax on Form 8960