Karen is single and has taxable income of $152,100. She has no other dependents. Karen has a regular tax liability of $23,150. In computing her regular taxable income, she utilized regular tax incentives that resulted in $56,000 of AMT adjustments excluding her standard deduction and $36,000 of AMT tax preference items. Determine Karen's tentative AMT liability. In 2022, the 28% AMT rate applies to excess AMTI of $206,100 for all taxpayers