Choice "c" is correct. Alternative minimum tax will add back various deductions to arrive at alternative minimum taxable income. If an item is not added back, then it is allowed to be deducted. Personal exemptions are added back. Therefore, they are not deducted to arrive at alternative minimum taxable income.

Choice "a" is incorrect. Alternative minimum tax will add back various deductions to arrive at alternative minimum taxable income. If an item is not added back, then it is allowed to be deducted. Traditional IRA contributions are not added back. Therefore, they are deducted to arrive at Alternative minimum taxable income.

Choice "b" is incorrect. Alternative minimum tax will add back various deductions to arrive at alternative minimum taxable income. If an item is not added back, then it is allowed to be deducted. One half of the self-employment tax deduction is not added back. Therefore, it is deducted to arrive at alternative minimum taxable income.

Choice "d" is incorrect. Alternative minimum tax will add back various deductions to arrive at alternative minimum taxable income. If an item is not added back, then it is allowed to be deducted. Charitable contributions are not added back. Therefore, they are deducted to arrive at alternative minimum taxable income.