Your client, who has taxable income of 450,000, is concerned about being subject to the alternative minimum tax ( AMT ). The following income and deductions were included in computing the clients taxable income. Select the one item that would be added to (or subtracted from) regular taxable income in calculating alternative minimum taxable income.

		Long-term capital gain of $100,000
		Dividend income of $185,000
		Property taxes on his main home of $10,000
		Gambling losses of $15,000