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15) 15) Lavonne, a single taxpayer, has a regular tax liability of $11,149 on taxable income of $70,000. She also has tax preferences of $38,000 and positive adjustments attributable to limitations on itemized deductions of $10,000. Lavonne's alternative minimum tax for 2021 is A) $0. B) $11,544 C) $395. D) $19,531. 16) 16) Lee and Whitney incurred qualified adoption expenses in 2020 of $2,000, and then incurred $7,000 more in 2021 when the adoption of their child became final. Their 2020 AGI was $120,000 and their 2021 AGI was $140,000. The allowable adoption credit is A) $2,000 in 2020 and $7,000 in 2021. B) $14,440 in 2021. C) $7,000 in 2021. D) $9,000 in 2021