1. Sylvester files as a single taxpayer during 2022. He itemizes deductions for regular tax purposes. He paid charitable contributions of $7,400, real estate taxes of $1,300, state income taxes of $6,650, and mortgage interest of $1,300 on $31,050 of acquisition indebtedness on his home. Sylvester's regular taxable income is $135,000.

What is Sylvester's AMTI?

2. In 2022, Lisa and Fred, a married couple, had taxable income of $306,600. If they were to file separate tax returns, Lisa would have reported taxable income of $128,300 and Fred would have reported taxable income of $178,300. Use Tax Rate Schedule for reference.

What is the couple's marriage penalty or benefit?

3. Alice is single and self-employed in 2022. Her net business profit on her Schedule C for the year is $164,000.

What are her self-employment tax liability and additional Medicare tax liability for 2022?

Please help and thank you