This year, Justin B.s share of S corporation income includes $4,600 of interest income, $5,900 of dividend income, and $43,000 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?