55. LO.2, 3, 4 Pat, who is age 66 and single with no dependents, received a salary of

$90,000 in 2013. She had interest income of $1,000, dividend income of $5,000, gambling income of $4,000, and interest income from private activity bonds (issued in 2006)

of $40,000. The dividends are not qualified dividends. The following additional information is relevant:

Medical expenses (before 7.5%-of-AGI floor) $12,000 State income taxes 4,100 Real estate taxes 2,800 Mortgage interest on residence 3,100 Investment interest expense 1,800 Gambling losses 5,100 Compute Pat’s tentative minimum tax for 2013.