Rodrigo and Raquel Are Married with No Children and Reported

question 92

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.

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Definitions:

Soft Palate

The flexible, muscular part at the back of the roof of the mouth, separating the mouth from the nasopharynx during swallowing and speech.

Nasal Cavity

The large air space behind the nose, involved in breathing and housing the olfactory neurons.

Chemoreceptors

Sensory cells or organs specialized in detecting changes in chemical concentrations, often used in taste, smell, and regulation of breathing.

Ventilation

The process of moving air in and out of the lungs to facilitate gas exchange with the internal environment, primarily involving oxygen and carbon dioxide.