Tamara and Tony Mapp, a married couple, report the following items for the year: What is their alternative minimum tax for the year? [For your answer, please use whole number (no need to round) and ignore the dollar sign and the comma.] .11 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2023 the exemntion amounts under &55(d)(1) are: For taxable years beginning in 2023, under 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: For taxable years beginning in 2023 , the amounts used under 55 (d)(2) to determine the phaseout of the exemption amounts are