Celia and Amos,who Are Married Filing Jointly,have One Dependent and Do

question 1

Multiple Choice

Celia and Amos,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 2010.What is their AMT base for 2010?

• A)$0.
• B)$86,400.
• C)$88,238.
• D)$157,350.
• E)None of the above.

---

Definitions:

Capabilities

The qualities, skills, or expertise that enable an individual or organization to perform effectively in specific tasks or achieve certain goals.

Inseparability

Characteristic of services that highlights the simultaneous production and consumption, making it impossible to separate the service from the service provider.

Service Provider

A company or entity that offers services to consumers or other businesses.

Evaluate

To assess or judge the value, performance, or significance of something systematically.