A, B and C Are Each Single, Report Wage Income

Multiple Choice

A, B and C are each single, report wage income of $135,000, and take the standard deduction. The following additional information is provided about each taxpayer. A: Resides in New York. $45,000 interest income from Treasury bonds. B: Resides in Nevada. $45,000 capital gain from the sale of stock.
C: Resides in Florida. $45,000 interest income from private-activity municipal bonds.
All else being equal and taking into consideration the principles underlying the AMT, which of these taxpayers has the highest likelihood of being subject to the AMT in the current tax year?

A) Taxpayer A.
B) Taxpayer B.
C) Taxpayer C.
D) All three taxpayers are equally likely to be in AMT.