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Discussion Question 13-18 (LO. 5) Using the legend provided, indicate whether the following items cause the particular tax to increase. Assume the taxpayer is already subject to these taxes. Legend SE Self-employment tax M Additional Medicare tax N - C Applies to C corporation NE No effect NIIT SE, M a. Wage income b. Sole proprietorship income c. Dividend received from a C corporation d. Taxable distribution from a retirement plan e. General partner's distributive share of income from a partnership f. Return of capital from a C corporation g. Guaranteed payment from a partnership for services SE, M SE, M SE, N