In Regards to the Alternative Minimum Tax (AMT)

In regards to the alternative minimum tax (AMT) :

A) State income tax refunds are not considered income since state income taxes are not allowed as a deduction for AMT.
B) To calculate AMT,a taxpayer can only use the standard deduction.
C) The alternative minimum tax uses the same tax rates as the regular income taxes.
D) A taxpayer may choose to calculate AMT instead of using the regular tax rates.