Mr. Lay, who has a 39.6 percent marginal tax rate, earned a $22,030 dividend on his investment in Rexford Mutual Fund. Compute the income tax and the Medicare contribution tax on this dividend if his Form 1099 reported that:
a. The entire $22,030 was an ordinary dividend.
b. $17,540 was an ordinary dividend and $4,490 was a capital gain distribution.
c. $6,920 was an ordinary dividend, $10,620 was a qualified dividend distribution, and $4,490 was a capital gain distribution.