Respond to the following independent situations: a. Masa and Haiming, husband and wife, filing jointly, earn $272,500 in salaries and do not have any net investment income. b. Masa and Haiming, husband and wife, filing jointly, earn $210,000 in salaries and $55,000 in capital gains, $55,000 in dividends, and $27,500 in savings interest for a total MAGI of $347.500. c. Masa and Haiming, husband and wife, filing jointly, earn $340,000 in salaries and $55,000 in capital gains for a total MAGI of $395,000 How much in surtax will Masa and Haiming be assessed on their Form 1040 for 2017? Amount of surtax