Joe and Jill Bean, married taxpayers, expect to be subject to the AMT again this year. Near the end of the year, their AMT liability exceeds their regular tax liability by 30,000. Currently, Joe and Jill have alternative minimum taxable income before considering the AMT exemption of 300,000. If joe and Jill choose to accelerate 50,000 of additional income into the current year, how much will their (a) regular tax and (b) tentative minimum tax increase? Joe and Jill's marginal tax rate is 35%.