Brian and Jennifer are a married couple who believe they may be subject to the AMT his year. Currently, they calculate their alternative minimum taxable income (AMTI) to be $160,000. (Assume that the couple file a joint return.) (Click the icon to view the alternative minimum tax information.) a. What is their AMT exemption amount? b. They are considering an opportunity that would allow them to earn additional income this year. As a result of this additional income, they believe that their AMTI will increase by $200,000. What will their AMT exemption be if they recognize the additional income