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Married taxpayers Otto and Ruth are both self-employed and file a joint return. Otto earns $352,000 of self-employment income and Ruth has a self-employment loss

Married taxpayers Otto and Ruth are both self-employed and file a joint return. Otto earns $352,000 of self-employment income and Ruth has a self-employment loss of $13,500. How much Medicare surtax for high income taxpayers will Otto and Ruth have to pay with their 2015 income tax return?

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