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Which of the Following Statements Is True

Question 83

Multiple Choice

Which of the following statements is true?


A) All corporations are subject to AMT.
B) Small corporations with average annual gross receipts of less than $10 million are not subject to AMT.
C) The AMT rate is 25% of AMT income after exemption.
D) The AMT exemption amount is $40,000 for corporations with AMT income of $150,000 or less.

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