I:14-43 AMT Adjustments and Computation of Tax. Allen, an unmarried taxpayer filing single, has no dependents and reports the following items on his 2022 federal income tax return:

Adjusted gross income $82,450 Taxable income 47,950 Regular tax liability 6,166 Tax preferences 20,000 Itemized deductions including:

Charitable contributions 7,500 Medical expenses (before AGI floor) 10,000 Mortgage interest on principal residence 10,000 State income taxes 5,000 Real estate taxes (before limitations) 8,000

a. What is the amount of Allen’s AMT adjustments related to itemized deductions?

b. What is Allen’s AMT liability for 2022?