This year, Darrel's distributive share from Alcove Partnership includes $$9,000$ of interest income, $$2,100$ of dividend income, and $$68,000$ ordinary business income.

a$.$ Assume that Darrel materially, participates in the partnership. How much of his distributive share from Alcove Partnership is potentially subject to the net investment income tax?

Distributive share subject to net investment income tax