Corbett's AMTI is $624,000. What is his AMT exemption under the following alternative circumstances? Exhibit 8-5.

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 2019 AMT Exemptions

Filing Status Exemption Phase-Out Begins at This Level of AMTI Phase-Out Complete for This Level of AMTI Married filing jointly $111,700 $1,020,600 $1,467,400 Married filing separately 55,850 510,300 733,700 Head of household and single71,700510,300797,100