EXHIBIT 8-5

Required information [The following information applies to the questions displayed below.] Corbett's AMTI is $623,000. What is his AMT exemption under the following alternative circumstances? Exhibit 8-5. a. He is married and files a joint return. Amount of AMT exemption b. He is married and files a separate return. Amount of AMT exemption c. His filing status is single. Amount of AMT exemption EXHIBIT 8-5 2019 AMT Exemptions Filing Status Exemption Married filing jointly Married filing separately Head of household and single $111,700 55,850 71,700 Phase-Out Complete Phase-Out Begins at This Level of AMTI for This Level of AMTI $1,020,600 $1,467,400 510.300 733,700 510,300 797.100