Samson and Delilah file a joint income tax return for 2020. They have two dependent children, students, ages 19 and 20. Samson earns wages of $150,000 and they have corporate bonds interest income of $15,000 and a state income tax refund of $9,000. Their expenses for the year include: Real estate taxes $12,000 State taxes withheld 3,500 Cash contributions 3,000 What is their alternative minimum taxable income? Select one: a. $174,000 b. $153,500 c. $162,000 d. $147,000 e. None of the above Lazarus has a domestic employee who earned $4,000 during 2020. If Lazarus timely pays 5.4% for state unemployment tax, what is the amount of his 2020 FUTA after the state tax credit? Select one: a. $240 b. $24 c. $2.40 d. $0 since domestic employees do not get unemployment benefits e. $4.20