Pat, who is age 66 and single with no dependents, received a salary of $90,000 in 2017. She earned interest income of $1,000, dividend income of $5,000, gambling winnings of $4,000, and interest income from private activity bonds (issued in 2014) of $40,000. The dividends are not qualified dividends.
The following additional information is relevant.
Medical expenses (before 10%-of-AGI floor) ................................    $12,000
State income taxes ..........................................................................         4,100
Real estate taxes .............................................................................          2,800
Mortgage interest on residence ...................................................          3,100
Investment interest expense ........................................................          1,800
Gambling losses .............................................................................          5,100
Compute Pat’s tentative minimum tax for 2017.