Which of the Following Statements About the Alternative Minimum Tax

Which of the following statements about the alternative minimum tax depreciation rules is correct?

A) The MACRS depreciation rules are used to calculate the depreciation deduction when calculating alternative minimum taxable income regardless of the date the property was placed in service.
B) The excess of the gain reported on the disposition of tangible personal property for income tax purposes over the gain reported for alternative minimum tax purposes is a positive adjustment to taxable income in arriving at alternative minimum taxable income.
C) A 31.5-year recovery period is used when calculating the commercial real property depreciation deduction for alternative minimum taxable income purposes.
D) No depreciation adjustment is made when computing AMT for real property acquired after 1998.