42. Dominic and Donita are married and file a joint return for 2021 with taxable income of $100,000 and tax preferences and adjustments of $80,000 for AMT purposes. Their regular tax liability is $13,497. What is the amount of their total tax liability? A) $17,004 B) $46,800 C) $30,501 D) $13,497 43. Casimir and Nadia Perko had alternative minimum taxable income of $1,200,000 in 2021 and file a joint return. For purposes of computing the alternative minimum tax, their exemption is A) S76,400. B) $73,600. C) $0. D) $114,600 a 44. Nick has $55,000 of self-employment earnings from a sole proprietorship. Nick is also employed part-time by a major corporation and is paid $25,000. Nick's self-employment tax for 2021 is A) S3,886 B) $4,208 C) $7,771 D) $8,415 45. Tasha and Damien are a married couple with three-year twins. They pay $20,000 in 2021 for daycare for the twins to allow them to work full-time. The couple's AGI is $120,000. For 2021, the couple will be entitled to a child and dependent care credit of (use the American Rescue Plan Act figures for 2021): A) $3,200 B) $1,200 C) $10,000 D) $8,000