In 2021, Nadia has $100,000 of regular taxable income. She itemizes her deductions as follows: real property taxes of $1,500, state income taxes of $2,000, and mortgage interest expense of $10,000 (acquisition indebtedness of $200,000). In addition, she receives tax-exempt interest of $1,000 from a municipal bond (issued in 2006) that was used to fund a new business building for a (formerly) out-of-state employer. Finally, she received a state tax refund of $300 from the prior year. a) What is Nadia's AMTI this year if she deducted $15,000 of itemized deductions last year and did not owe any AMT last year? Complete Form 6251 (through line 4) for Nadia. b) What is Nadia's AMTI this year if she deducted the standard deduction last year and did not owe any AMT last year? Complete Form 6251 (through line 4) for Nadia. Page 8_47