<table><tr><th>From:</th><th>Alan Dlugash</th></tr><tr><td>Sent:</td><td>Tuesday, April 18, 2017 2:33 AM</td></tr><tr><td>To:</td><td>Jeffrey Epstein</td></tr><tr><td>Subject:</td><td>Self-employment income</td></tr></table>

Richard,

I have revi=wed the LDB tax projection schedule which purports to calculate the Medica=e tax obligation. Ordinarily this amount would be generated by accumulatin= the self-employment income coming from the various schedule C's and f=om any self-employment income amounts included on the various K-lis.=C240

But since the calculation on the schedule is of net investment i=come plus passive income net of expenses, I assume it is a calculation of =et investment income for purposes of the NIIT (net investment income tax, =r Obamacare tax), not the Medicare tax.

Alan
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Alan J. Dlugash
Alan J. Dlugash LLC</=iv>
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