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C is corrent. A corporation’s organizational expenditures are not deductible and must be capitalized for purposes of converting a corporation’s pre-ACE alternative minimum taxable income (AMTI) to its adjusted current earnings (ACE). Private activity bond interest is a tax preference item and is added to regular taxable income in the process of computing a corporation’s pre-ACE AMTI.
A is incorrect. A net capital loss can’t be deducted so there is nothing to add back. 
B is incorrect. The 80% DRD is not added back. 
D is incorrect. Private activity bond interest is a preference item that would be added in computing pre-Ace AMTI.