Melvin, a single individual, had the following types of income in 2017:

Salary $260,000

Interest 40,000

Dividends 20,000

Gain on sale of principal residence 270,000

Net rental income from real estate 10,000

Net Sch. C income from RE consulting practice 50,000

Assuming Melvins modified AGI for 2017 is $320,000, he meets the qualifications for gain exclusion of section 121, he does not meet the tests as a real estate professional under the section 469 rules, but he does materially participate in the consulting practice, compute his 2017 tax liability under section 1411 of the Internal Revenue Code.