Respond to the following independent situations: Required: a. Jacob is a single taxpayer who has net investment income consisting of $17,000 interest on a certificate of deposit, $8,500 from dividends from a mutual fund, $8,500 from capital gain distributions from mutual funds, and $48,500 in long-term capital gains from selling some stocks, and a modified AGI of $195,000. b. Jacob is a single taxpayer who has net investment income consisting of $17,000 interest on a certificate of deposit, $8,500 from dividends from a mutual fund, $8,500 from capital gain distributions from mutual funds, and $48,500 in long-term capital gains from selling some stocks, and a modified AGI of $243,000. c. Jacob is a single taxpayer who has net investment income consisting of $40,000 interest on a certificate of deposit, $20,000 from dividends from a mutual fund, $20,000 from capital gain distributions from mutual funds, and $50,000 in long-term capital gains from selling some stocks, and a modified AGI of $330,000. How much in surtax will Jacob be assessed on Form 1040 for 2021