That's OK, especially for traditionalists who never wanted the convoluted and often confounding calculation in the first place.

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The first was an intellectual capacity for rational calculation.

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Similar to the calculation for individuals, the AGI for the taxable year is first reduced by a fixed threshold amount, and then compared to UNII.

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In other words, before real estate professionals can exclude rental real estate income from the calculation of their 3.8% Medicare Surtax obligation, they must first test to see whether the rental real estate activity is from an ordinary trade or business, as defined in Code Sec. 162.

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