Allen, an unmarried taxpayer filing single, has no dependents and reports the following items on his 2017 federal income tax return:

Adjusted gross income ………………………………$82,450

Taxable income ……………………………………........47,950

Regular tax liability ………………………………........…7,726

Tax preferences …………………………………...........20,000

Itemized deductions including:

Charitable contributions ………………………....…….7,500

Medical expenses (before AGI floor) …………….10,000

Mortgage interest on personal residence …….10,000

State income taxes ………………………………….........5,000

Real estate taxes ………………………………….............8,000

a. What is the amount of Allen’s AMT adjustments related to itemized deductions?

b. What is Allen’s AMT liability for 2017?