Which Statement Is False?​

Multiple Choice

Which statement is false?​

A) ​The AMT is not limited to C corporations.
B) ​The DPAD is not limited to C corporations.
C) ​The penalty tax on PHCs is not dependent on the existence of a tax avoidance motive.
D) ​In the case of a sole proprietor, the DPAD is a deduction from adjusted gross income.
E) ​All are true.