5 pts Question 55 Celia and Christian, who are married filing jointly, have one dependent and do not itemize deductions. They report taxable income of $492,000 and tax preferences of $53.000 in 2021. What is their AMT base for 2021? S492,000 OSO $456,400 O S569.800 Question 56 5 pts In 2021. Liam's filing status is married filing separately. For regular tax purposes, he has three dependents. Liam does not itemize deductions, his regular taxable income is $456,000 What is Laam 2021 AMT buse? $411,250 SO $456,000 O $468,550