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B is corrent. The requirement is to determine the correct statement regarding the penalty imposed on a corporation for underpayment of estimated tax. No penalty will be imposed on a corporation for underpayment of estimated tax for a particular year if the tax for that year is less than $500.
A is incorrect because any tax liability resulting from the alternative minimum tax is subject to the same estimated tax payment requirements as a corporation’s regular tax liability.
C is incorrect because a corporation with $1 million or more of taxable income in any of its 3 preceding tax years must pay at least 100% of its current year’s tax liability as estimated tax to avoid penalty.
D is incorrect because personal holding companies are subject to penalty if they underpay their estimated tax payments.