Which Statement, If Any, Is False

Which statement, if any, is false?

A) An S corporation is subject to the corporate AMT.
B) A high level of investment in assets (e.g., equipment or structures) is a reason a company may be subject to the AMT.
C) Many of the adjustments that apply to individuals also apply to corporations.
D) The AMT is a separate tax system from the corporate income tax.
E) None of the above.