During Its First Year of Operations,Sherry's Business Incurred Circulation Expenditures

During its first year of operations,Sherry's business incurred circulation expenditures of $150,000.Since the income of the business is small,Sherry decides to capitalize the expenditures and to amortize them over 3 years for regular income tax purposes.The AMT adjustment for circulation expenditures for the first year of operations is:

A) $0.
B) Negative adjustment of $50,000.
C) Positive adjustment of $50,000.
D) Positive adjustment of $100,000.
E) None of the above.