Problem #1 - your keg is overcarbed so you need to release some pressure a few times. Since you don't have separate regulators for each beer and you have two beers which should have different carbonation, I would use aroung 2.1 volumes.
Problem #2 - your line is too long for 3/16" dia, 38F, and 2.1 volumes. Check my sheet, any other web site, or an engineering fluid mechanics book. For 2.1 volumes, you only need 7 psi with around 2 feet of line. Since you only want 1 psi left over at the tap, your line needs to scrub off the excess. If you use high pressure, you need longer line to get rid of that pressure. Bobby is right - that in itself will not cause foam, but it does two things. One, it makes your beer overcarbonated. At 13 psi, you have about 2.7 volumes, which IMO, is way too high for an ESB and fairly high for an IPA. Second, with longer line, you increase the chance that your line is not feeding up from the keg at all spots. Foam collects at high spots in the line. If the line feeds up at all times, that spot is at the tap, so air is the first thing out and you do not get foaming. If you have a local high spot further down your line, bubbles will form there. When you open the tap you get beer, bubbles, beer, and that causes foaming.
Another thing that causes foaming is temperature change, sometimes caused by warm taps. Is your tower cooled or insulated?
Your calculations show 3.4 feet of line. Three minor issues. One, you have to count your shank length in your tap. Two, you are at 38F instead of 40F and 2 degrees makes a difference of 1 to 1.5 psi and about half a foot of line. Three, you used 2.4 volumes, and I think that is a bit high - I would use 2.1 and that is a difference of over a foot of line and about 3.5 psi. That is where we differ on 3.4 feet of line compared to 2 feet of line.