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23 A married couple files a joint return. The couple has no net capital gain or qualified dividend income. For 2021, a couple's alternative minimum

23 A married couple files a joint return. The couple has no net capital gain or qualified dividend income. For 2021, a couple's alternative minimum tax (AMT) base (amount subject to AMT) is $277,679 and their regular income tax liability is $48,410. The couple's 2021 AMT is: $73,350. $71,570. $42,713. $23,160. $0

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