Determine the additional Medicare taxes for these individuals.
a. Mario, who is single, earns wages of $440,000 in 2016.
b. George and Shirley are married and file a joint return in 2016. During the year, George earns wages of $138,000, and Shirley earns wages of $210,000.
c. Simon has net investment income of $38,000 and MAGI of $223,000 and files as a single taxpayer.