Which of the following taxpayers is/are subject to the net investment income tax?

Brian and Erika. They are married and will file a joint return. Their only income consists of a $2,000 capital gain distribution from a mutual fund they own and income from wages. Their 2021 modified adjusted gross income is $265,000.

Cassandra. She will use the single filing status. All her income is from wages, although she did purchase a painting for $25,000 at the beginning of the year. At the end of the year, she was thrilled to learn that its appraised value was $30,000. She continues to hold the painting, hoping it will increase in value even more. Cassandra's 2021 modified adjusted gross income is $245,000.

Jordan. He is married but will file a separate return. His only income consists of a $5,000 capital gain from the sale of stock and income from wages. Jordan's 2021 modified adjusted gross income is $112,000.

Marlin. He will use the single filing status. He sold shares of stock during the year and incurred a capital loss of $8,000. He is able to use part of the loss to offset his income from wages, and his 2021 modified adjusted gross income is $195,000.