Choice "B" is correct. The alternative minimum tax (AMT) is computed as the excess of tentative AMT over the regular tax.
Choice "d" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the other way around.
Choice "c" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the sum of the tentative AMT plus the regular tax.
Choice "a" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the lesser of AMT or regular tax.
