Harold Brown, a single taxpayer, has adjusted gross income of $100,000. He has a deduction for home mortgage interest of $23,000, cash contributions of

$11,000, property taxes of $10,000, state income taxes of $10,000, and miscellaneous itemized deductions (after the 2 percent limitation) of $10,000. Assuming Harold’s regular tax liability is $4,438, use Form 6251 on pages 6-23 and 6-24 to calculate the amount of Harold’s net alternative minimum tax. (Hint:

First calculate taxable income before personal exemptions are taken, the starting point of Form 6251.)