Mason (single) is a 50 percent shareholder in Angels Corporation (an S Corporation). Mason receives a $185,500 salary working full time for Angels Corporation. Angels Corporation reported $422,000 of taxable business income for the year (2022). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Mason's adjusted gross income is $185,500 (all salary from Angels Corporation). Mason claims $61,000 in itemized deductions. Answer the following questions for Mason.

Note: Leave no answer blank. Enter zero if applicable.

e. Assuming the original facts, what is Mason's additional Medicare tax liability?