explain

14. Nick and Andrea, married taxpayers, have a regular tax liability of $13,234 on taxable income of $100,000. They also have tax preferences of $42,000 and positiTe adjustments attributable to limitations on itemized deductions of $23,000. The coupie's alternative minimum tax for 2022 is A) $0 B) $2,529. C) $12,194 D) $13,234