Carson had the following itemized deductions in 2016: State income taxes...............................$1,500 Charitable contributions..........................9,900 Mortgage interest (personal residence).......12,000

Question:

Carson had the following itemized deductions in 2016:
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?