The Tax Structure of the Individual AMT Is a Two-Tier

The tax structure of the individual AMT is a two-tier progressive tax where:

A) The first $175,000 of AMT base is taxed at a 15 percent rate and any excess over that amount is taxed at 25 percent
B) The first $175,000 of AMT base is taxed at a 26 percent rate and any excess over that amount is taxed at 28 percent
C) The first $175,000 of AMT base is taxed at a 25 percent rate and any excess over that amount is taxed at 35 percent
D) None of the above