5. Taxpayer is single with 2022 Medicare wages of $170 , 000 , net self employment income of $110 , 000 , and taxable income of $230 , 000 . What is the total amount of Taxpayer's additional Medicare tax for the year? 12. Which of the items listed below is ignored when applying the support test for a qualifying child? A Education cost B Social Security benefits C Scholarships D All would be ignored E None would be ignored .