Which Reason Is Unlikely to Cause a Regular Corporation to Have

Which reason is unlikely to cause a regular corporation to have to pay AMT?

A) A high level of investment in assets such as equipment and structures.
B) Low taxable income due to a cyclical downturn,strong international competition,a low-margin industry,or other factors.
C) Investment at low real interest rates,which increases the company's deductions for depreciation relative to those for interest payments.
D) A service-type of company with little inventory.
E) None of the above.