Jaclyn Biggs, who files as a head of household, never paid AMT before 2021. In 2021, her regular tax liability was $102,220 which included $39,900 capital gain taxed at 20 percent, and her AMTI in excess of her exemption amount was $422,500.

Required: Compute Jaclyn's total income tax for 2021. Use Individual Tax Rate Schedules.