Dan and Maureen file a joint income tax return for 2018. They have two dependent children, ages 7 and 9. Together they earn wages of $830,000. They also receive taxable interest income of $8,000 and interest on City of Los Angeles bonds of $78,000. During 2018, they received a state income tax refund of $3,000 relating to their 2017 state income tax return on which they itemized deductions. Dan and Maureen live in the United States.

Their expenses for the year consist of the following: Home mortgage interest (on acquisition debt) $19,000 Interest on credit cards 2,000 Real property taxes 8,300 Cash contributions 75,000 State income taxes withheld 48,000 Calculate Dan and Maureen's tentative minimum tax liability assuming an AMT exemption amount of $109,400, before any phase-outs. Show your calculations.