For 2017, Marian Nowacki, who is unmarried, had a taxable income of $140,000. Her regular tax is $32,181.75, her alternative minimum taxable income is $185,300 (including $20,000 of qualified dividends and long term capital gains, none of which is collectibles gain, taxed at $3,000), and her exemption amount (after the phase out) is $38,150. She has no regular or alternative minimum tax foreign tax credit. Does she owe any alternative minimum tax? If so, how much?