Harold J Milton SSN 000-22-1111 is 66 yrs old and unmarried, filing single with no dependents. He had the following income & deductions for 2015:

Salary $177,000

Interest income from State Bank $12,000

Dividend income (qualified) $18,000

Deductible IRA contribution $5,000

Tax Exempt interest income form municipal bonds $24,000

Charitable Contributions $27,000

Meical Expenses (before the floor) $18,000

State income taxes $18,000

Mortgage interest expense on residence (100% acquisition debt) $19,000

Interst expense on car loan $3,000

Real estate taxes on residence $2,000

Misc decutions other (before the floor) $7,000

Income tax w/held $20,000

Estimated tax payment s(2500 per quarter) $10,000

Complete Milton's 2015 Form 1040, Schedule A, B & D, and form 6251. In 2014, Milton had AGI of $200,000 and his income tax liabilty was $46,000

Milton had health insurance coverage throughout 2015 with his full time job. He plans to semi-retire in January 2016. He asks you to determine the tax cost he would have incurred in 2015 if he had no health insurance.