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 (Use 2017 AMT exemption amounts.)

a. Her AMTI is $90,000

b. Her AMTI is $180,000

c. Her AMTI is $500,000

EXHIBIT 8-5 2017 AMT Exemptions Phase-Out Phase-Out Complete Begins atfor This This Level Level of Exemption of AMTI AMTI $84,500 S160,900 $498,900 249,450 Filing Status Married filing jointly Married filing separately Head of household and single 42,250 80,450 54,300 120,700 337.900