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Celia and Christian, who are married jointly, have one dependent and do not itemize deductions. They have taxable income of $192,000 and tax preferences of

Celia and Christian, who are married jointly, have one dependent and do not itemize deductions. They have taxable income of $192,000 and tax preferences of $53,000 in 2016. What is their AMT base for 2016?

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