$8.$ Theresa is a college professor who wants to work

for a consulting firm during the summer. She will

be working on special projects relating to profes$-$sional development programs. What advantages

might accrue to the consulting firm if the engage$-$ment is set up as a consulting arrangement rather

than an employment contract

$41.$ AMT Computation. Jose, an unmarried taxpayer filing single with no dependents, has

AGI of $$600,000$ and reports the following items in $2023$:

Taxable income $$550,000$

Tax preferences $70,000$

AMT adjustments related to itemized

deductions

$50,000$

Regular tax liability $163,832$

What is Jose$$s AMT liability for $2023?$