Which of the Following Statements Is Incorrect with Respect to the Consolidated

Which of the following statements is incorrect with respect to the consolidated alternative minimum tax?

A) A separate alternative minimum taxable income computation is made for each individual group member.These amounts are then totaled to arrive at consolidated alternative minimum taxable income.
B) Positive adjustments that are made with respect to one group member can be offset by negative adjustments that are made with respect to another group member in computing consolidated alternative minimum taxable income.
C) The affiliated group's alternative minimum tax payment is available as a credit against its regular tax amount in future tax years.
D) The estimated tax payment rules apply to the alternative minimum tax.