Which of These Statements Concerning the Alternative Minimum Tax (AMT)is

Which of these statements concerning the alternative minimum tax (AMT) is correct?

A) The alternative minimum tax rate for capital gains and dividends is 26 percent.
B) Married taxpayers are allowed an exemption allowance,regardless of their level of alternative minimum taxable income.
C) The alternative minimum tax credit rate is 26 percent.
D) For married taxpayers,the alternative minimum tax rate is 26 percent of the first $175,000.
E) If the tentative minimum tax is smaller than the regular tax,he or she must pay the alternative minimum tax.