Corbett's AMTI is $615,000. What is his AMT exemption under the following alternative circumstances? Exhibit 8-5.

Problem 8-59 Part-c

c. His filing status is single.

EXHIBIT 8-5 2018 AMT Exemptions Phase-Out Phase-Out Complete Begins at for This This Level Level of Filing Status Exemption AMTI of AMTI $1,000,000 $1,437,600 Married filing jointly $109,400 Married filing separately 54,700 718,800 500,000 Head of household and single 70,300 500,000 781,200