Chance and Lindsay, both 37, are married and file a joint return in 2017. Their AGI is $580,000. They report $39,000 of itemized deductions, consisting of the following amounts.
Home mortgage interest ..........................................    $25,000
Charitable contributions ...........................................      14,000
Given that the couple’s AGI exceeds the applicable amount ($313,800 in 2017), their itemized deductions are subject to a potential 3%/80% cutback.
a. What is the amount of Chance and Lindsay’s itemized deductions for regular tax purposes for 2017?
b. What is the couple’s AMT adjustment for itemized deductions in 2017?