CHAPTER 3
51. There are positive AMT adjustments of $4,850 for the standard deduction and $3,100 for the personal exemption. Alternative minimum taxable income is $223,950 ($98,000 taxable income + $118,000 preferences + $4,850 standard deduction + $3,100 exemption). Examples 24 and 25 and related discussion. 52. ................
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