Please answer all 3 question. thank you! this is the United States tax focusing on New York

1.) Barney is single, reports net investment income of $75,000 and has modified adjusted gross income of $230,000 in 2020. What is Barney's net investment income tax?

	a.	$0, because he is not subject to that tax.
	b.	$5,890
	c.	$1,140
	d.	$2,850

2.)John incurred the following expenses during 2019: $1,000 dues at a health club he joined at the suggestion of his physician to improve his general physical condition, $250 for multiple vitamins, $300 for nonprescription nicotine gum, $500 for insulin, $1,000 for prescription drugs and $3,000 for doctor's bills. Ignoring the AGI limitation, what is John's maximum allowable medical expense deduction?

	a.	$5,500
	b.	$4,750
	c.	$4,000
	d.	$4,500

3.)If a factory is destroyed by fire on July 1, 2019, the taxpayer has until December 31, 2021 to replace the property and not recognize a gain.

a.)True

b.)False