1. Logan's modified adjusted gross income is $220,000. He is single. His net investment income is $35,000. What is his net investment income tax?
a) $0
b) $760
c) $1330
d) 2090
2. Which of the follwing is NOT a factor used to determine the tax home of a taxpayer either more than one place of employment?
a) the total time ordinarily spent in performing duties in each area.
b) the total number of nights spent in each area.
c) the degree of business activity in each area.
d) the amount of income earned in each area.