the way it works is that taxes are calculated on your ordinary income (including short-term capital gains) as if there were no Qualifying Dividends or Long-term Capital gains. then the tax on those capital gains and dividends are computed, but the ordinary income (after subtracting itemized or standard deduction above the cutoff for the filings status of the return will push the tax on those from the 15% bracket to the 20% bracket
and with that much income the taxpayer would also have to pay the additional 3.8 & tax on net investment income
