! Required information [The following information applies to the questions displayed below.] This year, Justin B.'s share of S corporation income includes $4,200 of interest income, $5,300 of dividend income, and $41,000 of net income from the corporation's professional service business activity. a. Assume that Justin B. materially participates in the S corporation. How much of his S corporation income is potentially subject to the net investment income tax? S Corporation income subject to net investment income tax