In 2022, 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?

Her AMT base is $350,000, which includes $32,700 of qualified dividends.

Amt base-

Dividends taxed a preferential rate-

tax on dividends-

Amt base tax at a regular AMT rate-

26% rate-

28% rate-

TMT-