In 2019, Juanita is married and files a joint tax return with her husband. What is her tentative minimum tax in each of the following alternative circumstances? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference. (Input all values as positive. Leave no answer blank. Enter zero if applicable.) rev: 02_29_2020_QC_CS-202942

b. Her AMT base is $407,500, all ordinary income.

c. Her AMT base is $110,000, which includes $17,000 of qualified dividends.

d. Her AMT base is $407,500, which includes $17,000 of qualified dividends.

(1) (2) (3) (4) Answer is complete but not entirely correct. Description Amount AMT base $ 407,500 Dividends taxed at preferential rate 0 Tax on dividends 0 AMT base taxed at regular AMT 407,500 rates Tax on AMT base taxed at 26% 105,950 X rate Tax on AMT base taxed at 28% rate Tentative minimum tax $ 105,950 (5) (6) Tax Rates for Net Capital Gains and Qualified Dividends Rate* 0% Married Filing Jointly $0 - $78,750 $78,751 - $488,850 $488,851+ Married Filing Separately $0 - $39,375 $39,376 - $244,425 $244,426+ Taxable Income Single $0 - $39,375 $39,376 - $434,550 $434,551+ Head of Household $0 - $52,750 $52,751 - $461,700 $461,701+ 15% 20% *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in taxable income last for this purpose). Individuals Schedule X-Single If taxable income is over: But not over: $ 0 $ 9,700 $ 9,700 $ 39,475 $ 39,475 $ 84,200 $ 84,200 $160,725 $160,725 $204,100 $204,100 $510,300 $510,300 The tax is: 10% of taxable income $970 plus 12% of the excess over $9,700 $4,543 plus 22% of the excess over $39,475 $14,382.50 plus 24% of the excess over $84,200 $32,748.50 plus 32% of the excess over $160,725 $46,628.50 plus 35% of the excess over $204,100 $153,798.50 plus 37% of the excess over $510,300