In each of the following cases, compute AMT (if any). For all cases, assume that taxable income does not include any dividend income or capital gain.

a. Mr. and Mrs. Bakers taxable income on their joint return was $220,000, and their AMTI before exemption was $221,000.

b. Mr. Costas taxable income on his single return was $193,500, and his AMTI before exemption was $216,000.

c. Ms. Whites taxable income on her single return was $678,675, and her AMTI before exemption was $809,000.

Assume the taxable year is 2018. Use Individual Tax Rate Schedules. (See below)

INDIVIDUAL TAX RATES Married Flling Jointly and Survlving Spouse If taxable Income Is: Not over $19,050 Over $19,050 but not over $77,400 Over $77,400 but not over $165,000 Over $165,000 but not over $315,000 Over $315,000 but not over $400,000 Over $400,000 but not over $600,000 Over $600,000 The tax Is: 10% of taxable income $ 1 ,905.00 + 12% of excess over $ 1 9,050 $8,907.00 + 22% of excess over $77,400 $28,1 79.00 + 24% of excess over $ 1 65,000 $64,179.00 + 32% of excess over $315,000 $91 ,379.00 + 35% of excess over $400,000 $1 6 1 ,379.00 + 37% of excess over $600,000 Marrled Flllng Separately If taxable Income Is: Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $300,000 Over $300,000 The tax Is: 10% of taxable income $952.50 + 12% of excess over $9,525 4,453.50 + 22% of excess over $38,700 $1 4,089.50 + 24% of excess over $82,500 $32,089.50 + 32% of excess over $ 1 57,500 $45,689.50 + 35% of excess over $200,000 $80,689.50 + 37% of excess over $300,000 Heads of Household If taxable Income Is: Not over $13,600 Over $13,600 but not over $51,800 Over $51,800 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000 The tax Is: 10% of taxable income $ 1,360.00 + 1 2% of excess over $ 13,600 $5,944.00 + 22% of excess over $51 ,800 $1 2,698.00 + 24% of excess over $82.500 $30,698.00 + 32% of excess over $ 1 57,500 $44,298.00 + 35% of excess over $200,000 $1 49,298.00 37% of excess over $500,000 Single If taxable income is: Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000 The tax is: 10% of taxable income $952.50 1 2% of excess over $9,525 $4,453.50 + 22% of excess over $38,700 $ 1 4,089.50 24% of excess over $82,500 $32,089.50 + 32% of excess over $157,500 $45,689.50 + 35% of excess over $200,000 $ 1 50,689.50 + 37% of excess over $500,000 ESTATE AND TRUST TAX RATES If taxable Income is: Not over $2,550 Over $2,550 not over $9,150 Over $9,150 not over $12,500 Over $12,500 The tax is: 10% of taxable income $255 + 24% of the excess over $2,550 $ 1,839 + 35% of the excess over $9,1 50 $3.01 1.50 + 37% of the excess over $ 1 2,500