​Which of the Following Would Not Cause an Individual Taxpayer's

Multiple Choice

​Which of the following would not cause an individual taxpayer's AMTI to increase in the current year?

A) ​Investing in private-activity municipal bonds.
B) ​Paying real estate taxes due in January of the next year rather than in the current year.
C) ​Amortizing circulation expenditures over three years for regular tax purposes.
D) ​Exercising incentive stock options.