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D is corrent. A corporation is exempt from the AMT for its first tax year. After the first year, a corporation is exempt from the AMT for each year that it passes a gross receipts test. A corporation is exempt for its second year if its gross receipts for the first year did not exceed $5 million. For all subsequent years, a corporation is exempt if its average annual gross receipts for the testing period do not exceed $7.5 million. Exemption from the AMT is not based on asset size nor number of shareholders.
A is incorrect. A corporation is always exempt for the first tax year.  
A is incorrect. A corporation is always exempt for the first tax year.  
C is incorrect. A corporation is always exempt for the first tax year.