[The following information applies to the questions displayed below.] Mason (single) is a 50 percent shareholder in Angels Corporation (an S Corporation). Mason receives a $182,000 salary working full time for Angels Corporation. Angels Corporation reported $408,000 of taxable business income for the year (2021). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Masons adjusted gross income is $182,000 (all salary from Angels Corporation). Answer the following questions for Mason. (Leave no answer blank. Enter zero if applicable.)

b. What is Masons net investment income tax liability (assume no investment expenses)?

c. What is Masons self-employment tax liability?

d. What is Masons additional Medicare tax liability?