1.David and Lola filed a joint return and claimed their two children, ages 22 and 6, as dependents. They reported adjusted gross income of $163,000 and taxable income of $133,000. Their regular tax was calculated to be $37,590. After calculating tax preference items and AMT adjustments to income, their alternative minimum taxable income (AMTI) was $178,500. Their tentative minimum tax was $48,375.

Is there any AMT added to their regular tax? If yes, how much is the AMT added? How much is their total tax?