Same here. It is a morally reprehensible law and used daily to harass and/or destroy average Americans breaking no other laws.
At the very least, the amount should be adjusted for inflation, as should the AMT law dollar threshold. I think that would put it at around $100,000 today.
Don't argue amounts or inflation adjustment. You're just playing into their hands. Arguing amounts implies you accept the principle.
Churchill: Madam, would you sleep with me for five million pounds?
Hottie: My goodness, Mr. Churchill... Well, I suppose... we would have to discuss terms, of course...
Churchill: Would you sleep with me for five pounds?
Hottie: Mr. Churchill, what kind of woman do you think I am?!
Churchill: Madam, we've already established that. Now we are haggling about the price.
My tile job is going to be $9,800. Will I be charged for paying cash to the installers?