L is single and earned $900,000 on the LPGA. She has deductible selfemployment awayfromhome expenses of $125,000 and current years circulation expenditures of $600,000. L uses the standard deduction. Determine the regular tax liability and the AMT liability (ignore the QBI deduction and the self-employment tax).

a. $37,016, $71,614

b. $33,104, $107,488

c. $75,456, $104,547 d. $172,589, $0

e. None of the above