Olga is married and files a joint tax return with her husband.

What amount of AMT exemption may she deduct under each of the following alternative circumstances?

EXHIBIT 8-5 2023 AMT Exemptions

Filing Status	Exemption	Phase-Out Begins at This Level of AMTI	Phase-Out Complete for This Level of AMTI
Married filing jointly	$126,500	$1,156,300	$1,662,300
Married filing separately	63,250	578,150	831,150
Head of household and single	81,300	578,150	903,150

A. Her AMTI is $402,500.

Amount of AMT exemption _____?

B. Her AMTI is $1,185,000.

Amount of AMT exemption _____?

C. Her AMTI is $1,712,500.

Amount of AMT exemption _____?