Query for NIIT or Additional Medicare paid in 2017

You can see a good discussion of this same topic here: https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=18866&p=163566&hilit=protective+claim

Don't think AICAP has taken a position on this and it is a long shot by most accounts.  Economically, the viability will also depend on how much you are charging to go through the motion (as alluded to in the thread above).

As for the query itself, this how-to article may help.  Otherwise, someone familiar with PS may come along to give you a more precise suggestion: https://proconnect.intuit.com/community/individual/help/how-to-run-client-analyzer-queries-in-proseries/00/95859

Dear Client,

Hurry up and do this before the Supreme Court makes a decision in the case for which it heard arguments in November.   That will probably happen before April 15, but we may be too busy to help you with it then.  

Personally, I think a protective claim for this is bunch of rubbish.  

The court is ruling if the Individual Mandate penalty is $0, is the rest of the ACA valid?

The penalty wasn't $0 in 2017.  So I don't see how any ruling could invalidate any ACA provision for that year.