Respond to the following independent situations: Required: 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 a modified AGI of $180,000. 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 a modified AGI of $237,000. 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 a modified AGI of $322,500. How much in surtax will Jacob be assessed on Form 1040 for 2021