Jane and Robert Brown are married and have eight children, all of whom are considered dependents for Federal income tax purposes. Robert earns $250,000 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 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 and make household repairs.

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 of $25,900. In addition, they incur no additional adjustments or preferences for AMT purposes.

Click here to access the 2022 tax rate schedule.

Click here to access the exemption table.

If required, round your final answers to the nearest dollar. If an amount is zero, enter "0".

Question Content Area

a. What is the couple's 2022 regular taxable income?

302,100 correct b. What is the couple's 2022 regular tax liability? 60,175 correct

c. What is the couple's 2022 AMTI?

It is not 302,100 or 328,000 d. What is the couple's 2022 AMT?

Please make sure your answers to c and d is correct. It seems no expert has been able to anwser this question 100% correct.