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[Tax-Calculator] Parameterize 25% multiplier in `line61` variable of AMT function

Parameterize the 25% multiplier currently hard-coded in the `line61` variable of the AMT function.

Original Source

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

Currently hard-coded: https://github.com/PSLmodels/Tax-Calculator/blob/cf452aaeb0bf7a5e13c11581963c3fafe86edb16/taxcalc/calcfunctions.py#L2033 As an aside, this is line 37 in the [current form 6251](https://www.irs.gov/pub/irs-pdf/f6251.pdf), not line 61, due to TCJA shortening the AMT form.

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