Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) If the tentative minimum tax is $100,000 and the regular income tax liability is $120,000, AMT is $20,000.
B) If the tentative minimum tax is $120,000 and the regular income tax liability is $100,000, AMT is $120,000.
C) If the tentative minimum tax is $100,000 and the regular income tax liability is $120,000, AMT is a negative $20,000.
D) If the tentative minimum tax is $120,000 and the regular income tax liability is $100,000, AMT is $20,000.