Mandy, who is single and age 33, provides you with the following information from her financial records for 2016.

Mandy, who is single and age 33, provides you with the following information from her financial records for 2016.

• Regular income tax liability                      $  8,000          
• AMT adjustments                                      10,000          
• AMT preferences                                       20,000          
• Taxable income                                         75,000        

Calculate her AMT for 2016

                                                                                                                                                                                                                                                            a.                              

$5,286

            b.                              

$8,000

            c.                              

$13,286

            d.                              

0.