Carson had the following itemized deductions in 2015: State income taxes...................................................$1,500 Charitable contributions..............................................9,900 Mortgage interest (personal residence)...........................12,000

Question:

Carson had the following itemized deductions in 2015:
State income taxes...................................................$1,500
Charitable contributions..............................................9,900
Mortgage interest (personal residence)...........................12,000
Medical expenses [$8,000-(10% ×$75,000)]........................500
Miscellaneous [$2,200-(2%×$75,000)]...............................700
a. What are Carson's itemized deductions for AMT purposes?
b. What is the amount of the AMT adjustment?