Carson had the following itemized deductions in 2017:

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?