Required information [The following information applies to the questions displayed below.] This year, Darrel's distributive share from Alcove Partnership includes $6,000 of interest income, $1,800 of dividend income, and $78,000 ordinary business income. a. Assume that Darrel materially participates in the partnership. How much of his distributive share from Alcove Partnership is potentially subject to the net investment income tax? Distributive share subject to net investment income tax