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Mark acquires used 7-year personal property for $100,000 to use in his business in February of 2016. He does not elect Section 179 expensing, but

Mark acquires used 7-year personal property for $100,000 to use in his business in February of 2016. He does not elect Section 179 expensing, but he does take the maximum regular cost recovery deduction. He elects not to take additional first-year depreciation. As a result, Omar incurs a positive AMT adjustment in 2016 of what amount?

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