For 2021, a MFJ couple had regular taxable income of $80,000 despite benefiting from tax- exempt interest on private activity bonds issued in 2010 and from significant itemized deductions for medical expenses, state taxes paid, and real property taxes paid. This couple needs to determine their alternative minimum taxable income. Which subsection of the IRC defines alternative minimum taxable income? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the section here. Examples of correctly formatted sections are shown below. IRC S ). Some examples of correctly formatted IRC responses are IRC$1(a), IRC$56(a), IRC854A(a), IRC8162(a), IRC854AA(a), IRC$263A(a), IRC81245(a), IRC82032A(a) and IRC$1400U-1(a)