Ophelia is single. Her income of $254,200 includes the following:

$220,000 wages.

$2,500 taxable interest.

$1,500 tax-exempt interest.

$2,000 qualified dividends.

$25,000 rental income.

$3,200 long-term capital gains.

She has no other sources of income, and none of the income is from a trade or business. She has no expenses allocable to investment income.

Ophelia will calculate her net investment income tax on __________.

$32,700

$34,200

$54,200

$252,700