1:14-4 Which of the following are individual AMT adjustments? a. Itemized deductions that are allowed for regu- lar tax purposes but not allowed in computing AMTI. b. Excess of MACRS depreciation over deprecia- tion computed under the alternative deprecia- tion system for real property placed in service after 1986 and before 1999. c. Excess of MACRS depreciation over deprecia- tion computed under the alternative deprecia- tion system for personal property placed in ser- vice after 1986. d. Tax-exempt interest earned on State of Michigan bonds