Sand Corporation, a Calendar Year Taxpayer, Has Alternative Minimum Taxable

Multiple Choice

Sand Corporation, a calendar year taxpayer, has alternative minimum taxable income [before adjustment for adjusted current earnings (ACE) ] of $750,000 for 2012.If Sand's (ACE) is $975,000, its tentative minimum tax for 2012 is:

A) $150,000.
B) $183,750.
C) $195,000.
D) $225,000.
E) None of the above.