Mauve, Inc What Is the ACE Adjustment for Each of the Three

Multiple Choice

Mauve, Inc., has the following for 2012, 2013, and 2014 and no prior ACE adjustments.
$\begin{array}{lrrr}&2012&2013&2014\\\text { Pre-adjusted AMTI } & \$ 12,000 & \$ 15,000 & \$ 8,000 \\\text { Adjusted current earnings } & 10,000 & 17,000 & 5,000\end{array}$

What is the ACE adjustment for each of the three years?
2012 2013 2014

A) $0 $1,500 ($1,500)
B) ($2,000) $2,000 ($3,000)
C) $2,000 ($2,000) $3,000
D) ($1,500) $1,500 $2,250
E) $1,500 ($1,500) ($2,250)