8. The Alternative Minimum Tax (AMT): A. Only applies to those taxpayers with incomes over $2,500,000. B. Will apply if the amount of the calculated tax is greater than the regular income tax. C. Only applies to those self-employed individuals who report their business income on tax form Schedule C. D. Choices A,B or C are all incorrect. 9. The Earned Income Credit: A. Is a non-refundable tax credit. B. Is a refundable tax credit. C. Is only for employers that hire new employees to cut the nation's unemployment rate. D. Choices "B" and " C " are both correct: 10. Estimated tax payments: A. Are for those taxpayers that cannot accurately compute their taxable income. B. When required and failed to have been paid may subject the taxpayer to an underpayment penalty unless a safe harbor provision applies. C. Are totally unnecessary. D. Choices A, B or C are all correct