Jaclyn Biggs, who files as a head of household, never paid AMT before 2017. In 2017, her $197,900 taxable income included $178,000 ordinary income and a $19,900 capital gain taxed at 15 percent. Her 2017 AMTI in excess of her exemption amount was $218,175.

a. Compute Jaclyn's total income tax for 2017.

b. Assume that Jaclyn has a $5,200 minimum tax credit carryforward from 2017. Her 2018 taxable income is $179,100, all of which is ordinary income. Her 2018 AMTI in excess of her exemption amount is $146,900. Compute Jaclyn's total tax for 2018 (use the 2017 tax rates) and her minimum tax carryforward into 2019.