Sand Corporation, a Calendar Year Taxpayer, Has Alternative Minimum Taxable

Multiple Choice

Sand Corporation, a calendar year taxpayer, has alternative minimum taxable income [before adjustment for adjusted current earnings (ACE) ] of $900,000 for 2014. If Sand's (ACE) is $975,000, its tentative minimum tax for 2014 is:

A) $0.
B) $56,250.
C) $180,000.
D) $191,250.
E) None of the above.