Gabriel, age 40, and Edith, age 33, are married with two dependents. They reported AGI of $110,000 in 2019 that included net investment income of $10,000 and gambling income of

$2,500. They incurred the following expenses for itemized deductions:

Medical expenses (before AGI limitation) 11,000

State income taxes 7,000

Personal property tax 900

Real estate tax 9,100

Interest on personal residence 8,600

Interest on home equity loan used to buy a boat for leisure 1,800

Investment interest expense 2,600

Charitable contributions 4,200

Unreimbursed employee expenses 3,800

Compute their AGI, taxable income, and regular tax.