Alejandro is a married taxpayer, and he files a joint return. His adjusted gross income after deductions in 2023 is $250,000. The deductions that he needs to add back in for alternative minimum tax (AMT) purposes are $6,000 in state and local taxes and $4,000 in personal property taxes. Based on Alejandro's alternative minimum taxable income (AMTI) of $260,000, he is entitled to subtract what amount of the AMT exemption to arrive at his final taxable amount? A. $0 B. $63,250 C. $81,300 D. $126,500