Corbett's AMTI is $130,000. What is his AMT exemption under the following alternative circumstances? Exhibit 8-5 (Use 2017 AMT exemption amounts

a. He is married and files a joint return.

b. He is married and files a separate return

c. His filing status is single

d. His filing status is head of household

EXHIBIT 8-5 2017 AMT Exemptions Phase-Out Phase-Out Complete Begins atfor This This Level Level of Exemption of AMTI AMTI $84,500 S160,900 $498,900 249,450 Filing Status Married filing jointly Married filing separately Head of household and single 42,250 80,450 54,300 120,700 337.900