As the Smiths' financial planner, you have done their preliminary tax calculation and arrived at a regular income tax amount due of $54,200, and an AMT amount due of $51,600. You would advise the Smiths that, based on your calculations they will have an AMT payable amount of $2,600. they will not have any AMT payable amount. they will have an AMT payable amount of $51,600. they will have an AMT payable amount of $54,200