4. Jeff is a single taxpoyer with tavable income of 5419,000 and an income caw labintr of 5120,403 . setf: atternative minimum taxable income is 5431.950 and has ahternative minimum tax base is 5356.050 What is Jeff s alternative minimum tax due? a. $99,694 b. 598,370.50 c. 595,572 d. $24,831 e. 50 5. Peter has a tax lability of $4,800 in the current year. He atso has a $2,700 refundable credit, a 56,500 business tax credit, and a $5,300 non-refundable credit. He made $5,200 of estimated tax payments during the vear. What is Peter's refund due, as well as the amount of any carry forward credits? a. $2,700 refund; $6,500 carry forward b. $5,300 refund; $6,500 carry forward c. $7,900 refund; $6,500 carry forward d. $7,900 refund; $7,000 carry forward e. $10,500 refund; $4,400 carry forward 6. In 2022, Irene, a single taxpayer, has $100,000 of profits from her tax business, which she operates as a sole proprietorship. She has one employee that she pays $30,000, and $80,000 of taxable income before the deduction for qualified business income. How much is Irene's deduction for qualified business income? a. $0 b. $7,500 c. $15,000 d. $16,000 e. $20,000 7. Susie forgot to file her 2021 tax return. Her tax liability was $6,300 and her employer withheld federal income taxes of $5,800. Susie finally filed and paid her return on September 28th,2022. What is Susie's failure-to-file and failure-to-pay penalty? a. $125 b. $127.50 c. $140 d. $150 e. $165