Rodrigo and Raquel Are Married with 2 Dependent Children,age 18

Rodrigo and Raquel are married with 2 dependent children,age 18 and 20,and reported the following items on their 2013 tax return:
$\begin{array}{lrrr} \text { Adjusted gross income }&&&\$ 190,000 \\ \text {Less: Deductions from adjusted gross income } \\\text { Home mortgage interest } && \$ 9,500 \\\text { Home equity loan interest (for college education) } && 5,000 \\\text { State income taxes } && 12,000 \\\text { Property taxes } && 6,800 \\\text { Charitable contributions } && 4,400\\\text { Miscellaneous itemized deductions}&\$ 4,800\\\text { Less: } 2 \% \times \$ 190,000&\underline { (3,800)} &\underline { (1,000)} &(38,700)\\\text { Less: Exemptions }(4 \times \$ 3,900) &&&(15,600)\\\end{array}$
Determine Rodrigo and Raquel's regular tax liability and,if applicable,the amount of their alternative minimum tax.