Celia and Christian, Who Are Married Filing Jointly, Have One

question 113

Multiple Choice

Celia and Christian, who are married filing jointly, have one dependent and do not itemize deductions. They have taxable income of $82,000 and tax preferences of $53,000 in 2014. What is their AMT base for 2014?

• A) $0.
• B) $77,838.
• C) $94,450.
• D) $150,250.
• E) None of the above.

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Definitions:

Mitochondrial DNA

The DNA located in mitochondria, the energy-producing structures within cells, inherited only from the mother and used to trace maternal lineage.

Mutation Rate

The frequency at which new mutations occur in a genome over a particular period of time, influencing genetic variation within populations.

Allele Frequency

The proportion of all copies of a genetic locus in a population that are of a particular allele variant.

Heterozygotes

Individuals having two different alleles for a specific gene, one inherited from each parent, which can result in varied expressions of certain traits.