Sylvester files as a single taxpayer during 2016 and claims one personal exemption. He itemizes deductions for regular tax purposes. He paid charitable contributions of $7,000, real estate taxes of $1,000, state income taxes of $4,000, and interest on a home-equity loan of $2,000. Sylvesters regular taxable income is $100,000. a) What is Sylvester's AMTI if he used the home-equity proceeds to purchase a car? b) What is Sylvester's AMTI if he used the home-equity loan proceeds to build a new garage next to his home?