Respond to the following independent situations:

a.

Jacob is a single taxpayer who has net investment income consisting of $16,500 interest on a certificate of deposit, $8,250 from dividends from a mutual fund, $8,250 from capital gain distributions from mutual funds, and $47,000 in long term capital gains from selling some stocks and his MAGI is $190,000.

(1)	How much in surtax will Jacob be assessed on his Form 1040 for 2014? (Do not leave cells blank, enter "0" if there is no effect.)

b.

Jacob is a single taxpayer who has net investment income consisting of $16,500 interest on a certificate of deposit, $8,250 from dividends from a mutual fund, $8,250 from capital gain distributions from mutual funds, and $47,000 in long term capital gains from selling some stocks and his MAGI is $241,000.

(1)	How much in surtax will Jacob be assessed on his Form 1040 for 2014?

c.

Jacob is a single taxpayer who has net investment income consisting of $39,000 interest on a certificate of deposit, $19,500 from dividends from a mutual fund, $19,500 from capital gain distributions from mutual funds, and $49,500 in long term capital gains from selling some stocks and his MAGI is $327,500.

(1)	How much in surtax will Jacob be assessed on his Form 1040 for 2014?