What is the "alternative minimum tax" that must be paid by a taxpayer filing a joint return, if the taxpayer has taxable income of $95,500, adjustments to taxable income of $29,000, tax preferences of $50,000, and an income tax before the alternative minimum tax of $6,000? (The exemption amount is $109,400 and the AMT tax rate is 26%).

a. $23,400

b. $16,926

c. 17,400

d. $10,926

e. None of the above