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}{lr} \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: \( 2 \% \times \$ 190,000 \)}&3,800&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.