For these questions assume it is tax year 2022. Please note that for each question you must calculate the taxpayer's regular tax liability and the tentative minimum tax before determining if there is AMT, and in what amount. You must show your calculations to get full credit.

In each of the following cases, compute the AMT (alternative minimum tax), if any:

1. Mr. Salazar's taxable income on his single return was $177,300 and his AMTI before exemption was $198,000.

2. Ms. Jackson's taxable income on her single return was $650,675 and her AMTI before exemption was $795,000.