The top tax rate for long-term capital gains is ___ percent, and the net investment income Medicare surtax for high-income taxpayers is ___ percent, for a maximum long-term capital gain tax rate of ___ percent. Fill in the blanks.

a. 25; 3.8; 28.8
b. 20; 0.9; 20.9
c. 20; 3.8; 23.8
d. 39.6; 0.9; 40.5