Discuss the following :
When computing AMTI, all tax-exempt interest from state and local government (municipal) bonds must be added back to taxable income.
For an unmarried taxpayer filing as head of household, the AMT is a two-tier tax where the first $182,500 of AMTI is taxed at 26% and any excess over that amount is taxed at 28%.
Support your answer using a minimum of two professional or academic sources.