Five years ago, ABC, Incorporated granted Ms. Smith an incentive stock option (ISO) to purchase 10,000 shares of ABC stock at $60 per share. On date of grant, the market price was $50 per share. This year, Ms. Smith exercised the option when the market price was $80 per share. Ms. Smith's only other income for the year is her $400,000 salary. Furthermore, Ms. Smith is 67 years old and has no dependents. Compute Ms. Smith's tentative minimum tax.

Group of answer choices

$109,557

$143,394

$148,742

$217,800