Respond to the following independent situations: a. Jacob is a single taxpayer who has net investment income consisting of $15,500 interest on a certificate of deposit, $7,750 from dividends from a mutual fund, $7,750 from capital gain distributions from mutual funds, and $44,000 in long-term capital gains from selling some stocks and his MAGI is $180,000. (1) How much in surtax will Jacob be assessed on his Form 1040 for 2015? b. Jacob is a single taxpayer who has net investment income consisting of $15,500 interest on a certificate of deposit, $7,750 from dividends from a mutual fund, $7,750 from capital gain distributions from mutual funds, and $44,000 in long-term capital gains from selling some stocks and his MAGI is $237,000. (1) How much in surtax will Jacob be assessed on his Form 1040 for 2015? c. Jacob is a single taxpayer who has net investment income consisting of $37,000 interest on a certificate of deposit, $18,500 from dividends from a mutual fund, $18,500 from capital gain distributions from mutual funds, and $48,500 in long-term capital gains from selling some stocks and his MAGI is $322,500. (1) How much in surtax will Jacob be assessed on his Form 1040 for 2015?