Gabriel, age 40, and Edith, age 33, are married with two dependents. They had AGI of $110,000 in 2013 that included net investment income of $10,000 and gambling income of $2,500. They incurred the following expenses during the year (all of which resulted in item- ized deductions for regular income tax purposes):
Medical expenses (before 10%-of-AGI floor) $13,000 State income taxes (sales tax option not chosen) 2,800 Personal property tax 900 Real estate tax 9,100 Interest on personal residence 8,600 Interest on home equity loan (proceeds were used to buy a new fishing boat) 1,800 Investment interest expense 2,600 Charitable contribution (cash) 4,200 Unreimbursed employee expenses (before 2%-of-AGI floor) 3,800

a. What is the amount of Gabriel and Edith's AMT adjustment for itemized deductions in 2013? Is it positive or negative?