Keller is a single individual who in 20X14 qualified for a foreign earned income exclusion of $80,000. Keller’s 20X14 net investment income was $25,000, and Keller’s 20X14 Adjusted Gross Income prior to the foreign earned income exclusion was $220,000. Given a 3.8% Unearned Income Medicare Contribution Tax rate, what is Keller’s 20X14 liability for this surtax?

a. $760

b. $0

c. $950

d. $570