Question: During the year, Wheel, a calendar year S corporation in Stillwater, Oklahoma, generates the following AMT items: a positive adjustment of $66,000 for mining exploration costs, an excess depletion tax preference of $96,000, and a positive certified pollution control facility adjustment of $36,000. The firm's positive ACE adjustment is $102,000. If Pam Epstein is a one-third Wheel shareholder, what effect do these items have on her individual tax return?