Quincy is single. His income of $250,300 includes: wages of $210,000, $1,500 of interest, $3,500 of tax-exempt interest, $2,500 of dividends, $30,000 of rental income, and $2,800 of capital gains. He has no other investment income, and none of the income is from a trade or business. Quincy will calculate his net investment income tax on __________. a. $6,800 b. $36,800 c. $40,300 d. $250,300