his K-1 shows the following amounts: $130,000 trade/business income; $10,000 qualifying dividends; and $3,000 interest income. He also received a $15,000 guaranteed payment for consulting services he provided to the partnership. Tom has $15,000 of self-employment income, and $143,000 of net investment income (which may be subject to 3.8% tax if his AGI is high enough)