Rodrigo and Raquel Are Married with No Children and Reported

Essay

Rodrigo and Raquel are married with no children and reported the following items on their 2018 tax return:
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$$\begin{array} { l r } \text { Adjusted gross income } & \$ 190,000 \\\text { Less: Deductions from adjusted } & \\\text { gross income } \\\text { Home mortgage interest } & \$ 10,500\\\text { State income taxes } & 13,000 \\\text { Property taxes } & 7,000\\\text { Charitable contributions }& 4,000\end{array}$$

Determine Rodrigo and Raquel's regular tax liability and, if applicable, the amount of their alternative minimum tax.