Boyd Salzer, an unmarried individual, has $212,950 AGI consisting of the following items: Salary . $188,000 Interest

Question:

Boyd Salzer, an unmarried individual, has $212,950 AGI consisting of the following items:
Salary ………………………………………. $188,000
Interest income …………………………….. 2,900
Dividend income …………………………… 8,300
Rental income from real property ………….. 13,750
a. Compute Mr. Salzer’s Medicare contribution tax.
b. How would the computation change if Boyd Salzer files a joint income tax return with his wife Harriet?