Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) A C corporation classified as a small corporation is eligible to have the AMT calculated using the AMT provisions for individuals.
B) A C corporation classified as a small corporation is not subject to the AMT.
C) A C corporation classified as a small corporation is subject to the AMT only on its adjusted current earnings.
D) A C corporation classified as a small corporation is eligible to use the 20%/15%/0% tax rate on net capital gain and qualified dividends rather than the regular tax rates applicable to other C corporations.
E) a., b., and c. are correct.