Paola and Isidora are married; file a joint tax return; report modified AGI of $144,545; and have one dependent child, Dante. The couple paid $8,070 of tuition and $9,765 for room and board for Dante (a freshman). Dante is a full-time student and claimed as a dependent by Paola and Isidora.

Determine the amount of the American Opportunity credit for 2022.

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Compute the additional Medicare tax for the following taxpayers. If required, round your answers to the nearest dollar.

a. Mario, who is single, earns wages of $490,200. His additional Medicare tax is $

b. George and Shirley are married and file a joint return. During the year, George earns wages of $242,300, and Shirley earns wages of $363,450. Their additional Medicare tax is $

c. Simon has net investment income of $48,760 and MAGI of $243,800 and files as a single taxpayer. Simon's additional Medicare tax is $