Ashby, who is married to Ann and age 30, provides you with the following information from their financial records for 2020.

Regular income tax liability $24,668

AMT net positive adjustments 40,000

AMT preferences 10,000

Taxable income 150,400

Calculate their tentative minimum tax amount for 2020 if they file a joint return.

a. $0

b. $2,185

c. $22,620

d. $24,360

e. $34,300