In 2018 Mindor was an elusive computer programmer working exclusively on the dark web until the United States Department of Treasury caught up to him. After Mindor paid his debt to society he was recruited and accepted an offer to work for the federal government uncovering and eliminating various methods used by hackers to disrupt commerce and defraud its citizens. Mindor was paid handsomely for his knowledge and expertise in an amount well above $200,000 per year. Other information relating to Mindors tax return follow:

Federal filing status: Single

Total itemized deductions $96,228

Federal Schedule A, Line 4 $15,000

Federal AGI $248,936

Personal and real property taxes $34,528

Mortgage interest not used to buy, build or improve home $6,000

Miscellaneous itemized deductions $700

a. What is Mindors exemption amount for Alternative Minimum Tax purposes after phase-out?