Carson had the following itemized deductions in 2014: State income taxes $1,500 Charitable contributions. 9,900 Mortgage interest

Question:

Carson had the following itemized deductions in 2014:
State income taxes…………………………… $1,500
Charitable contributions…………………….… 9,900
Mortgage interest (personal residence)……… 12,000
Medical expenses [$8,000-(10% ×$75,000)]…... 500
Miscellaneous [$2,200-(2%×$75,000)]………… 700
a. What are Carson’s itemized deductions for AMT purposes?
b. What is the amount of the AMT adjustment?