Sylvester files as a single taxpayer during 2017 and claims one personal exemption. He itemizes deductions for regular tax purposes. He paid charitable contributions of $16,100, real estate taxes of $3,800, state income taxes of $8,400, and interest on a home-equity loan of $900. Sylvester’s regular taxable income is $101,000.a.What is Sylvester’s AMTI if he used the home-equity proceeds to purchase a car?b.What is Sylvester’s AMTI if he used the home-equity loan proceeds to build a new garage next to his home?