Lynn, age 45, is single and has no dependents. Her income and expenses for the current year are reported as follows.

Income

Salary .................................................................... $33,000

Taxable interest on corporate bonds ................................... 1,800

Dividend income ......................................................... 1,900

Business income ........................................................ 64,000

Expenditures

Medical expenses ..................................................... $12,000

State income taxes ...................................................... 6,000

Real estate taxes ......................................................... 8,500

Mortgage (qualified housing) interest ................................ 9,200

Investment interest ...................................................... 5,500

Cash contributions to various charities .............................. 2,900

The $64,000 business income is from Apex Office Supplies Company, a sole proprietorship that Lynn owns and operates. Apex claimed MACRS depreciation of $3,175 on real and personal property used in the business. AMT depreciation on the property would have been $2,500.

Lynn received interest of $30,000 on 2011 City of Pensacola private activity bonds. Based on the information presented above, compute Lynn's AMT liability.