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Celia and Christian, who are married filing jointly, have one dependent and do not itemize deductions. They have taxable income of $192, 000 and tax

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Celia and Christian, who are married filing jointly, have one dependent and do not itemize deductions. They have taxable income of $192, 000 and tax preferences of $53, 000 in 2016. What is their AMT base for 2016

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