​Jesse Placed Equipment That Cost $48,000 in Service in 2015

Multiple Choice

​Jesse placed equipment that cost $48,000 in service in 2015 (neither § 179 expensing nor bonus depreciation was elected) .On July 1,2017,Jesse sold the equipment for $22,000.
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Regular tax and AMT depreciation amounts for the equipment are computed as follows.
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What AMT adjustments will be required for the equipment for 2017?
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A) ​$5,844 positive adjustment depreciation; $1,292 positive adjustment equipment sale
B) ​$324 positive adjustment depreciation; $(5,844) negative adjustment equipment sale
C) $648 positive adjustment depreciation; $(2,276) negative adjustment equipment sale
D) ​$324 positive adjustment depreciation; $0 adjustment for the equipment sale