Anthony will use the single filing status. His modified adjusted gross income $($MAGI$)$ is $$300,000.$ This includes $$22,000$ of capital gain income from the sale of stock and $$100,000$ of ordinary income from a partnership in which he actively participates. Assuming Anthony does not have any deductible expenses allocable to investment income, the amount used to calculate his net investment income tax is:

$$0$

$$22,000$

$$100,000$

$$300,000$