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a. Joan, a single taxpayer, had wages of $250,000 and investment income of $75,000. Assume there are not adjustments for modified adjusted gross income. What is her Additional Medicare Tax?

b. Paul and Paula are married taxpayers who file a joint tax return. In 2016 their taxable income was $120,000. Included in this income is $5,000 of qualified dividends. Calculate their income tax based on the information provided.

c. Frank, a single taxpayer, had taxable income of $80,000. Included in this amount is a $3,000 Long Term Capital Loss. Calculate his income tax based on the information provided.

d. Ruth, a taxpayer who files as head of household, had taxable income of $65,000. Included in this amount is $15,000 of Short-Term Capital Gains. Calculate her income tax based on the information provided.

Tax rate schedules

Tax Rate	Single Filers	Married and Filing Jointly or Qualifying Widow(er)	Married and Filing Separately	Head of Household
10%	$0 - $9,325	$0 - $18,650	$0 - $9,325	$0 - $13,350
15%	$9,326 - $37,950	$18,651 - $75,900	$9,326 - $37,950	$13,351 - $50,800
25%	$37,951 - $91,900	$75,901 - $153,100	$37,951 - $76,550	$50,801 - $131,200
28%	$91,901 - $191,650	$153,101 - $233,350	$76,551 - $116,675	$131,201 - $212,500
33%	$191,651 - $416,700	$233,351 - $416,700	$116,676 - $208,350	$212,501 - $416,700
35%	$416,701 - $418,400	$416,701 - $470,700	$208,351 - $235,350	$416,701 - $444,550
39.6%	$418,401 and above	$470,701 and above	$235,351 and above	$444,551 and above