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[Tax-Calculator] Parameterize 2.5% cap on AMT medical expenses deduction as share of AGI

Parameterize the 2.5% cap on the AMT medical expenses deduction as a share of AGI, which is currently hard-coded.

Original Source

@@MaxGhenis | 0 pts | 11/29/2021

Currently hard-coded at 2.5% in the AMT formula: https://github.com/PSLmodels/Tax-Calculator/blob/cf452aaeb0bf7a5e13c11581963c3fafe86edb16/taxcalc/calcfunctions.py#L1976-L1979 This was line 2 in form 6251 until [2016](https://www.irs.gov/pub/irs-prior/f6251--2016.pdf): >Medical and dental. If you or your spouse was 65 or older, enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (0.025) of Form 1040, line 38. If zero or less, enter -0- TCJA removed it, so the number no longer appears as of the [2017 form 6251](https://www.irs.gov/pub/irs-prior/f6251--2017.pdf).

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