Sylvester files as a single taxpayer during 2023 . He itemizes deductions for regular tax purposes. He paid charitable contributions of $8,400, real estate taxes of $1,200, state income taxes of $4,650, and mortgage interest of $1,600 on $31,800 of acquisition indebtedness on his home. Sylvester's regular taxable income is $160,000. What is Sylvester's AMTI