Kay,who Is Single,had Taxable Income of $0 in 2011

Kay,who is single,had taxable income of $0 in 2011.She has positive timing adjustments of $200,000 and exclusion items of $100,000 for the year.What is the amount of her alternative minimum tax credit for carryover to 2012?

A) $80,500.
B) $67,097.
C) $20,930.
D) $13,403.
E) None of the above.