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