Respond to the following independent situations: Jacob is a single taxpayer who has net investment income consisting of $16,000 interest on a certificate of deposit, $8,000 from dividends from a mutual fund, $8,000 from capital gain distributions from mutual funds, and $45,500 in long-term capital gains from selling some stocks, and his MAGI is $185,000. Jacob is a single taxpayer who has net investment income consisting of $16,000 interest on a certificate of deposit, $8,000 from dividends from a mutual fund, $8,000 from capital gain distributions from mutual funds, and $45,500 in long-term capital gains from selling some stocks, and his MAGI is $239,000. Jacob is a single taxpayer who has net investment income consisting of $38,000 interest on a certificate of deposit, $19,000 from dividends from a mutual fund, $19,000 from capital gain distributions from mutual funds, and $49,000 in long-term capital gains from selling some stocks, and his MAGI is $325,000. How much in surtax will Jacob be assessed on his Form 1040 for 2017?