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

question 100

Multiple Choice

Celia and Christian, who are married filing jointly, have one dependent and do not itemize deductions. They report taxable income of $192,000 and tax preferences of $53,000 in 2017. What is their AMT base for 2017?

• A)$0.
• B)$212,587.
• C)$215,550.
• D)$269,850.

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Definitions:

Isokinetic Training

A form of strength training using machines that ensure muscle contraction at a constant speed regardless of the force exertion.

Muscle Contraction

The process of muscle fibers shortening or tensing, leading to movement or the exertion of force.

Constant Force

A force that remains the same in magnitude and direction over a period of time when acting on an object.

Static Training

A form of exercise involving muscle contractions without visible movement in the angle of the joint, focusing on strength.