​Jesse Placed Equipment That Cost $48,000 in Service in 2015

Short Answer

​Jesse placed equipment that cost $48,000 in service in 2015 (neither § 179 expensing nor bonus depreciation was elected).On July 1, 2017, Jesse sold the equipment for $22,000. ​
Regular tax and AMT depreciation amounts for the equipment are computed as follows.
​ $\begin{array}{cll}&\text { Regular Tax } & \text { AMT } \\&\text { Depreciation } & \text { Depreciation }\\2015 & \$ 9,600 & \$ 7,200 \\2016 & \$ 15,360 & \$ 12,240 \\2017 & \$ 4,608 & \$ 4,284\end{array}$ ​
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What AMT adjustments will be required for the equipment for 2017?
​
A)​$5,844 positive adjustment depreciation; $1,292 positive adjustment equipment sale
B)​$324 positive adjustment depreciation; $(5,844) negative adjustment equipment sale
C)$648 positive adjustment depreciation; $(2,276) negative adjustment equipment sale
D)​$324 positive adjustment depreciation; $0 adjustment for the equipment sale