$16-92.$ Mr$.$ and Mrs$.$ Lay's taxable income is $$779,000,$ which includes a $$22,030$ dividend on their investment in Rexford Mutual Fund. Mr$.$ and Mrs$.$ Lay's marginal rate on ordinary income is $37$ percent, and their entire Rexford dividend is subject to the Medicare contribution tax. Compute the Lays' total tax on this dividend if their Form $1099$ from Rexford 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.