Ashby, Who Is Single and Age 30, Provides You with the Following

Multiple Choice

Ashby, who is single and age 30, provides you with the following information from his financial records for 2019. $$\begin{array} { l l } \text { Regular income tax liability } & \$ 78,444 \\\text { AMTI } & 525,000 \\\text { Taxable income } & 295,000\end{array}$$ Calculate his AMT exemption for 2019.

A) $0
B) $3,675
C) $68,025
D) $71,700