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Celia and Christian, who are married filing jointly, have one dependent. They have alternative minimum taxable income of $1,200,000 in 2020. What is their AMT

Celia and Christian, who are married filing jointly, have one dependent. They have alternative minimum taxable income of $1,200,000 in 2020. What is their AMT exemption for 2020?
a. 40,800
b. 113,400
c. 72,600

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