Question 36 of 75. Estates and trusts are subject to the net investment income tax if they have undistributed net investment income and also have AGI exceeding S O $12.000 O $12,500 $13,400 O $14,400 Mark for follow up Question 36 of 75. Estates and trusts are subject to the net investment income tax if they have undistributed net investment income and also have AGI exceeding S O $12.000 O $12,500 $13,400 O $14,400 Mark for follow up