Sage, Inc, Has the Following Gross Receipts and Taxable Income

Essay

Sage, Inc., has the following gross receipts and taxable income:
$\begin{array}{lcc}& \text {Gross receipts}& \text {Taxable income}\\2002 & \$ 5,600,000 & \$ 120,000 \\2003 & 4,300,000 & 190,000 \\2004 & 7,200,000 & 162,000 \\2005 & 9.000 .000 & 180,000\\2006 & 6,200,000 & 150,000 \\2007 & 6,500,000 & 160,000 \\2008 & 6,800,000 & 162,000 \\2009 & 7,000,000 & 154,000 \\2010 & 7,200,000 & 190,000\\2011 & 7,100,000 & 200,000 \\2012 & 7,300,000 & 185,000 \\2013 & 7,200,000 & 201,000 \\2014 & 7,000,000 & 225,000\end{array}$
Is Sage, Inc., subject to the AMT in 2014?