D is corrent. The requirement is to indicate whether corporate tax credits and the alternative minimum tax must be taken into account for purposes of computing a corporation’s estimated income tax payments. A corporation must make estimated income tax payments unless its tax liability can reasonably be expected to be less than $500. A corporation’s estimated tax is its expected tax liability (including the alternative minimum tax) less its allowable tax credits.
A is incorrect. Both credits and AMT must be taken into account.
B is incorrect. Corporate tax credits are taken into account.
C is incorrect. The AMT must be included in the computation.
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