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C is corrent. State income taxes, medical expenses amounting to 10% of AGI, and home equity mortgage interest expense when the loan proceeds are not used to buy, build, or substantially improve the home are not deductible in computing AMT for individuals. In contrast, home equity mortgage interest expense is deductible in computing the AMT for individuals if the loan proceeds were used to buy, build, or substantially improve the home.
A is incorrect because only the mortgage interest where the loan proceeds were used to improve the home is deductible.
B is incorrect because only the mortgage interest where the loan proceeds were used to improve the home is deductible. 
D is incorrect because only the mortgage interest where the loan proceeds were used to improve the home is deductible.