Alex and Alicia Andrews file a joint tax return. On the return they show Alex's salary of $1 10,000, interest income from corporate bonds of $3,000, dividends from domestic corporations of $1,000, and a net long-term capital gain of $60,000. They also had the following expenses for itemized deductions: $18,000 medical expenses, $8,000 home mortgage interest, $5,000 in consumer interest, $4,000 in deductible taxes, $2,000 charitable contributions, and $1, 200 in miscellaneous deductions not subject to the 2 percent limitation. The Andrews claim five exemptions on their return. Determine their net alternative minimum taxable income