Jane and Robert Brown are married and have eight children, all of whom are eligible to be claimed as the couple's dependents. Robert earns $94,000 working as an accountant, and Jane earns $38,000 as a teaching aide. Given their large family, they live in a frugal manner. The Browns maintain a large garden and some fruit trees from which they get most of their produce, and the children take family and consumer science classes so that they can help make their clothing. The couple has no other income besides their salaries (all of their investment income is earned in retirement savings), and their itemized deductions are less than the standard deduction. In addition, they have no additional adjustments or preferences for AMT purposes.

a. What is the couple's 2017 regular tax liability?

b. What is the couple's 2017 AMT?

c. Express the calculation of the couple's AMT for 2017 as an Excel formula. Place any parameter that could change annually in a separate cell, and incorporate the cell references into the formula?