LO.5 Brennen sold a machine used in his sole proprietorship for $180,000. The machine was purchased eight years ago for $340,000. Depreciation up to the date of the sale for regular income tax purposes was $210,000 and $190,000 for AMT purposes. What, if any, AMT adjustment arises as a result of the sale of the machine? Assume that bonus depreciation was not claimed on the machine.