This year, Justin B.s share of S corporation income includes $5,400 of interest income, $7,100 of dividend income, and $47,000 of net income from the corporations professional service business activity.

a. Assume that Justin B. materially participates in the S corporation. How much of his S corporation income is potentially subject to the net investment income tax

b. Assume that Justin B. does not materially participate in the S corporation. How much of his S corporation income is potentially subject to the net investment income tax?