A taxpayer would be required to pay Social Security and Medicare taxes for a domestic employee in all but one of the following situations. In which situation would this not be required?

a.A cleaning lady who is paid $8,000 a year

b.A cook who is paid $35,000 a year

c.The taxpayer would not have to pay Social Security and Medicare taxes in any of the above situations

d.A nanny who earns $22,000 a year

e.A baby-sitter who earns $1,300 a year

Complete the simplified formula for calculating AMT.

Regular taxable income (before standard deductions)
+
=
=
x
=
=