Using the legend provided, indicate whether the following items cause the particular tax to increase. Assume the taxpayer is already subject to these taxes.

Legend

SE = Self-employment tax

M = Additional Medicare tax

N = NIIT

NE = No effect

a. Wage income.

b. Sole proprietorship income.

c. Dividend received from a C corporation.

d. Taxable distribution from a retirement plan.

e. General partner's distributive share of income from a partnership.

f. Return of capital from a C corporation.

g. Guaranteed payment from a partnership for services.