Which of the following entries on Form 1099-DIV indicates long-term tax treatment, regardless of the amount of time a taxpayer actually owned shares of a mutual fund?

Cash liquidation distributions.

Noncash liquidation distributions.

Nondividend distributions.

Total capital gain distributions.

A taxpayer must make an adjustment on Schedule B, Interest and Ordinary Dividends, and attach the form to their return if they receive which of the following?

Interest from a certificate of deposit.

Nominee interest.

Tax-exempt interest.

U.S. Savings Bond interest.

James (31) is a single taxpayer. In addition to earned income of $192,000 from his job as a technical consultant, James earned $15,000 in taxable interest income in 2019. Assuming he does not have any other income or adjustments for the tax year, what is James' net investment income tax?

$0

$266

$570

$836