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 $196,000 working as senior manager in a public accounting firm, and Jane earns $78,000 as a second-grade teacher. 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 the family's clothing. The Browns record no gross income other than their salaries (all of their investment income is earned from qualified retirement savings), and their itemized deductions are less than the standard deduction. In addition, they incur no additional adjustments or preferences for AMT purposes. Click here to access the 2018 tax rate schedule. If required, round your final answers to the nearest dollar. a. What is the couple's 2018 regular taxable income? $ What is the couple's 2018 regular tax liability? Feedback The AMT is separate from, but parallel to, the regular income tax system. Most income and expense items are treated the same way for both regular income tax and AMT purposes. In other cases, certain items are considered in both the regular income tax and AMT computations, but the amounts are different. Under certain circumstances, the application of percentage depletion rules may result in a tax preference for AMT purposes. b. What is the couple's 2018 AMTI? What is the couple's 2018 AMT?