Which Formula Is Correct for DPAD

Multiple Choice

Which formula is correct for DPAD?

A) Smaller of 9% of QPAI or 9% of modified AGI, not to exceed 50% of allocable wages.
B) Larger of 9% of QPAI or 9% of taxable income, not to exceed 50% of allocable wages.
C) Smaller of 9% of QPAI or 9% of taxable income, not to exceed 60% of allocable wages.
D) Larger of 9% of QPAI or 9% of alternative minimum tax, not to exceed 60% of allocable wages.
E) None of the above.