Problem 12-44 (LO. 2, 3, 4, 5) Jane and Robert Brown are married and have eight children, all of whom are considered dependents for Federal income tax purposes. Robert earns $196,000 working as senior manager in a public accounting firm, and Jane earns $78,000 as a second-grade teacher. Given their large family, they live in a frugal manner. The Browns maintain a large garden and fruit trees from which they get most of thelr produce, and the children take family and consumer science classes so that they can help make the family's clothing and make household repairs. The Browns record no gross income other than their salaries (all of their investment income is earned from qualified retirement savings), and their itemized deductions are less than the standard deduction of $25,100. In addition, they incur no additional adjustments or preferences for AMT purposes. Click here to access the 2021 tax rate schedule. Click here to access the exemption table. If required, round your final answers to the nearest dollar. If an amount is zero, enter "O". a. What is the couple's 2021 regular taxable income? What is the couple's 2021 regular tax liability? b. What is the couple's 2021 AMTI? $1 What is the couple's 2021 AMT?