$($page $2),$ Form $6251,$ and Form $8582.$ Do not compute the underpayment penalty, if any.

Tax Return Problem $3$

Nathan is married with two children and has AGI of $$405,000.$ He also has the following AMT adjustments and preferences:

a$.$ Itemized deductions:

b$.$ Depreciation of a rental property purchased in August $2010$ for $$210,000.$

c$.$ Depreciation on personal property:

d$.$ Incentive stock option: Nathan exercises options to purchase $3,000$ shares at $$19$ per share when the market value is $$26.$

Prepare Form $6251$ for the calculation of AMT. The regular tax is $$76,183.{?}^{36}$