Pat, who is age 66 and single with no dependents, received a salary of $90,000. She reports interest income of $1,000, dividend income of $5,000, gambling winnings of $4,000, and interest income from 2014 private activity bonds of $40,000. The dividends are not qualified dividends. The following additional information may be relevant. Compute Pat’s tentative minimum tax.

Medical expenses (before 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