Gabriel, age 40, and Emma, age 33, are married with two dependents. They reported AGI of $110,000 for the year, including net investment income of $3,000 and gambling winnings of $2,500.
They incurred the following expenses during the year, all of which resulted in itemized deductions for regular income tax purposes.

Medical expenses (before AGI floor) ......................................................................................................................... $8,000
State income taxes .............................................................................................................................................................. 2,800
Personal property tax ........................................................................................................................................................ 1,200
Real estate tax ...................................................................................................................................................................... 9,100
Interest on personal residence ...................................................................................................................................... 8,600
Interest on home equity loan (proceeds were used to remodel the couple’s kitchen) ......................... 1,800
Investment interest expense ......................................................................................................................................... 4,500
Charitable contribution (cash) ...................................................................................................................................... 4,200
Unreimbursed employee expenses (before 2%-of-AGI floor) ......................................................................... 3,800

a. What is Gabriel and Emma’s AMT adjustment for itemized deductions? Is it positive or negative?

b. Gabriel and Emma also earned interest of $5,000 on private activity bonds that were issued in 2013. They borrowed money to buy these bonds and paid interest of $3,900 on the loan. Determine the effects of these amounts on AMTI.