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Sam, married filing separately without dependents, has $ 3 2 5 , 0 0 0 salary and $ 7 5 , 0 0 0 qualified

 Sam, married filing separately without dependents, has $325,000 salary and $75,000 qualified dividends. Her taxable income is $380,000. Compute Sam's total tax liability for the current year including both her income tax and net investment income tax, if applicable.

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