Selena, who is single and age 42, provides you with the following information from her financial records for 2018. Selena itemizes deductions (with no AMT adjustment).

Regular income tax liability..............................$41,527

AMT positive adjustments.................................30,000

AMT preferences...............................................20,000

Taxable income................................................185,050

Regular tax liability.............................................41,527

Calculate her AMT for 2018:

[Hints: AMT exemption $70,300 (no phase-out); AMT tax rate: 26% to $191,100, and for above, 28%]

a.$6,633

b.$4,630

c.$1,308

d.$2,692

e.None of the above