Respond to the following independent situations: Required: a. Mario and Tricia, husband and wife, filing jointly, earn $300,000 in salaries and do not have any net investment income. b. Mario and Tricia, husband and wife, filing jointly, earn $214,500 in salaries and $50,000 in capital gains, $50,000 in dividends, and $25,000 in savings interest for a total modified AGI of $339,500. c. Mario and Tricia, husband and wife, filing jointly, earn $336,000 in salaries and $56,000 in capital gains for a total modified AGI of $392,000. How much in surtax will Mario and Tricia be assessed on their Form 1040 for 2020? a. C. Amount of surtax