15. 10.1 The Wes Trust reports $100,000 of AMT income before the annual exemption The entity's AMT for the year is: a. $19,604 b. $20,781. c. $26,000. d. $28,000 16. LO.1 For 2018, the Guess Trust retains all of its income items, which include only $100,000 of net investment income and $40,000 of profits from an active busi- ness operation. Guess incurs an additional tax on net investment income (NIIT) of: a $4,845. b. $3,800. c. $3,325 d. $0