And the AMT (alternative minimum tax) hasn’t been touched yet.
You're right! Let's see if we can embellish:
...Now, when the remaining nine men realized that they could not pay the tab, they started debating amongst themselves on how to cover the shortage, and they decided to let the majority decide the issue.
Since the first five men were poor and now constituted a majority of the group, they voted to institute an "Alternative Minimum Tab" that would be paid by anyone who had any money. That minimum was set at $20, and the upper four men picked up the tab.
Obviously, the next night, only five men showed up to drink.