This year, Justin B.'s share of S corporation income includes $4,000 of interest income, $5,000 of dividend

Question:

This year, Justin B.'s share of S income includes $4,000 of interest income, $5,000 of income, and $40,000 of net income from the corporation's professional service business activity.
a. Assume that Justin B. materially participates in the S How much of his S income is potentially subject to the Net Investment Income tax?
b. Assume that Justin B. does not materially participate in the S How much of his S income is potentially subject to the Net Investment Income tax?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may... Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...