Dan and Maureen file a joint income tax return for 2016. They have two dependent children, ages 7 and 9. Together they earn wages of $152,000. They also receive taxable interest income of $8,000 and interest on City of Los Angeles bonds of $12,000. During 2016, they received a state income tax refund of $3,000 relating to their 2015 state income tax return on which they itemized deductions. Their expenses for the year consist of the following:

Home mortgage interest (on acquisition debt)	$ 9,000
Interest on credit cards	2,000
Real property taxes	3,000
Cash contributions	15,000
Unreimbursed employee business expenses	20,000
State income taxes withheld	15,000

Calculate Dan and Maureen's tentative minimum tax liability assuming an AMT exemption amount of $83,800, before any phase-outs. Show your calculations.