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

question 25

Multiple Choice

Celia and Christian, who are married filing jointly, have one dependent and do not itemize deductions. They report taxable income of $492,000 and tax preferences of $53,000 in 2018. What is their AMT base for 2018?

• A) $0.
• B) $492,000.
• C) $459,600.
• D) $569,000.

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