Which Reason Is Unlikely to Cause a Regular Corporation to Have

Which reason is unlikely to cause a regular corporation to have to pay AMT?

A) A service-type of company with little inventory.
B) A high level of investment in assets such as equipment and structures.
C) Low taxable income due to a cyclical downturn, strong international competition, a low-margin industry, or other factors.
D) Investment at low real interest rates, which increases the company's deductions for depreciation relative to those for interest payments.
E) None of the above.