Tax Rates for Net Capital Gains and Qualified Dividends Rate Taxable Income Married Filing Married Filing Head of Trusts and Estates Single Jointly Separately Household 0% | SO-S77.200 | | $0-$38,t00 | so . ssi,700 15% i s77.201-$479.000 | $38.601-$239.500 | $38.601-S425.800 | $5 1.701-$452.400 | $2.601-SI 2.700 20% This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital 0% | $0-$77.200 SO $38,600 $O $38, $O $51.700 SO $2.600 $479,000+ $239.500+ $425.801+ $452.401+ $12.701+ eains and qualified dividends are included in taxable income last for this purpose) The following information applies to the questions displayed below In 2018, Juanita is married and files a joint tax return with her husband What is her tentative minimum tax in each of the following alternative circumstances? (Use the Davidends and capital gains tax rates) (Input all values as positive. Leave no answer blank. Enter zero if applicable.) a. Her AMT base is $110,000, all ordinary income. Description Amount $ 110,000 (1) AMT base (2) Dividends taxed at preferential rate (3) Tax on dividends (4) AMT base taxed at regular AMT rates (5)Tax on AMT base taxed at 26% rate (6) Tax on AMT base taxed at 28% rate Tentative minimum tax S 28,600 b. Her AMT base is $407,500, all ordinary income. Description Amount (1) AMT base (2) Dividends taxed at preferential rate (3) Tax on dividends (4) AMT base taxed at regular AMT rates (5) | Tax on AMT (6) | Tax on AMT base taxed at 28% rate base taxed at 26% rate F Tentative minimum tax