Sand Corporation,a calendar year taxpayer,has alternative minimum taxable income [before adjustment for adjusted current earnings (ACE)] of $900,000 for 2013.If Sand's (ACE)is $975,000,its tentative minimum tax for 2013 is:

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To calculate the tentative minimum tax, we need to first calculate the alternative minimum taxable income (AMTI) by adding back the adjustment for ACE. 
AMTI = Alternative minimum taxable income + ACE adjustment 
AMTI = $900,000 + $975,000 
AMTI = $1,875,000

Then, we calculate the tentative minimum tax by applying a flat rate of 20% to AMTI: 
Tentative minimum tax = 20% x AMTI 
Tentative minimum tax = 20% x $1,875,000 
Tentative minimum tax = $375,000

However, we also need to compare the tentative minimum tax to the regular tax liability (before any credits). If the regular tax liability is higher, then we simply pay the regular tax liability. If the tentative minimum tax is higher, then we pay the tentative minimum tax.

In this case, we don't have any information about Sand Corporation's regular tax liability, so we can't compare it to the tentative minimum tax. Therefore, we simply pay the tentative minimum tax of $375,000.

However, we need to subtract any foreign tax credits from the tentative minimum tax. We don't know if Sand Corporation has any foreign tax credits, so we can't say if the final answer is D or a lower amount.

Sand Corporation,a Calendar Year Taxpayer,has Alternative Minimum Taxable Income [Before