Phoebe and Mike are maried. Phoebe is a general partner in a successful catering business. Her share of ordinary income was $102,551. Phoebe also works part-time for a massage company. Her W-2 reproted $65,354 in wages. Mike is a successful piano player and his W-2 reported $115,000 in wages.

a. Calculate Phoebe's self employmenttax.

b. Calculate the amount of Additional Medicare Tax that Phoebe and Mike owe based on their income.

c. Calculate Phoebe and Mike's AGI.