Kalisha is a single taxpayer. Her modified adjusted gross income is $225,000 and includes:

• $190,000 of wages reported on Form W-2.
• $25,000 of ordinary income reported on Schedule K-1 (Form 1120-S). She materially participated in the activity.
• $10,000 of ordinary income reported on Schedule K-1 (Form 1065). She did not materially participate in the activity.

She has no other income. What is Kalisha's Net Investment Income Tax?

$380

$950

$1,330

$8,550