Question $15$ of $15.$Which of the following taxpayers is$/$are subject to the net investment income tax?None of the taxpayers have any investment expenses allocable to their investment income. Brian and Erika. They are married and will file a joint return. Their only income consists of a $$2,000$ capital gain distribution from a mutual fund they own and income from wages. Their $2023$ modified adjusted gross income is $$265,000.$ Cassandra. She will use the single filing status. All her income is from wages, although she did purchase a painting for $$25,000$ at the beginning of the year. At the end of the year, she was thrilled to learn that its appraised value was $$30,000.$ She continues to hold the painting, hoping it will increase in value even more. Cassandra's $2023$ modified adjusted gross income is $$245,000.$ Jordan. He is married but will file a separate return. His only income consists of a $$5,000$ capital gain from the sale of stock and income from wages. Jordan's $2023$ modified adjusted gross income is $$112,000.$ Marlin. He will use the single filing status. He sold shares of stock during the year and incurred a capital loss of $$8,000.$ He is able to use part of the loss to offset his income from wages, and his $2023$ modified adjusted gross income is $$195,000.$