Required information

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This year, Justin B$.\text{'}$s share of $S$ corporation income includes $$5,300$ of interest income, $$6,950$ of dividend income, and

$$46,500$ of net income from the corporation's professional service business activity.

b$.$ Assume that Justin B$.$ does not materially participate 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