AMT Adjustments and Computation of Tax. Allen, an unmarried taxpayer filing single,

has no dependents and reports the following items on his 2015 federal income tax return:

Adjusted gross income $82,450

Taxable income 47,950

Regular tax liability 7,781

Tax preferences 20,000

Itemized deductions including:

Charitable contributions 7,500

Medical expenses (before AGI floor) 10,000

Mortgage interest on personal residence 10,000

State income taxes 5,000

Real estate taxes 8,000

a. What is the amount of Allens AMT adjustments related to itemized deductions?

b. What is Allens AMT liability for 2015?

(Hint: AMTI is 84,950)