Jeff and Grace, both age 26, are married and file jointly in 2021. Jeff has a salary of $100,000 and Grace's salary is $150,000. The couple received $30,000 private activity bond municipal interest income and paid $3,000 related investment interest expense. Grace exercised an incentive stock option and purchaser $100,000 worth of her employers stock for $20,000. Their itemized deductions include medical expenses of $15,000, charitable contributions of $10,000, real estate taxes of $5,000, state income taxes of $8,000, and mortgage interest of $10,000 on $400,000 of acquisition indebtedness on their home purchase in 2020. Compute the couple's tentative minimum tax for 2021? Group of answer choices $54,074 $57,434 $57,824 $58,274