Joe and Jill Bean, married taxpayers, expect to be subject to the ANT again this year. Near the end of the year, their ANT liability exceeds their regular tax liability by $30,000. Currently, Joe and Jill have alternative minimum taxable income before considering the AMT exemption of $300,000. If Joe and Jill choose to accelerate $50,000 of additional income into the current year,

1. how much will their regular tax increase assuming a marginal regular tax rate of 35%?

2. How much will their tentative minimum tax increase?