Which of the following statements is correct? a. the deduction for personal and dependency exemptions is not permitted in calculating the amt. b. therefore, in converting regular taxable income to amti, a positive adjustment is required. c. to the extent that part of the deduction for personal and dependency exemptions is phased out because the taxpayer’s agi exceeds the threshold amount, the amount of the amt adjustment is smaller than it otherwise would have been. d. to the extent that itemized deductions exceed the standard deduction for regular income tax purposes, a positive amt adjustment is required in converting regular taxable income to amti. e. only a. and b. are correct. a., b., and c. are correct.