1. Jamison owns a rental cabin in Mammoth, and travels there for maintenance three times a year, between January and June. The round trip to Mammoth from San Diego where Jamison lives, is appoximately 405 miles. How much travel costs can Jamison deduct per year related to his rental cabin?

a. $248

b. $686

c. $743

d. $1,352

2. After computing all tax preferences and AMT adjustments, Peter has AMT in $210,000 in 2013. If Peter is single, what exemption amount can he claim for AMT in 2013?

a. 0.

b. $28,000

c. $51,900

d. $80,800