Beula, Who Is a Head of Household and Age 40

Multiple Choice

Beula, who is a head of household and age 40, provides you with the following information from her financial records for 2014.
$\begin{array}{lr}\text { Regular income tax liability } & \$ 35,776 \\\text { AMT positive adjustments } & 33,000 \\\text { AMT preferences } & 25,000 \\\text { Taxable income } & 170,000\end{array}$

Calculate her AMTI for 2014.

A) $0.
B) $171,300.
C) $195,925.
D) $228,000.
E) None of the above.