All of the following deductions are allowed when calculating the alternate minimum taxable income of an individual exceptA.

Qualified home mortgage interest.

B.

Casualty loss from a federally declared disaster.

C.

General sales tax.

D.

Medical expenses (exceeding 10% of AGI).

13-Which of the following will decrease an individual taxpayer's alternative minimum taxable income (AMTI)?

A.

Private activity bond interest

B.

Refund of state income taxes included as income

C.

Charitable contribution deduction for appreciated capital gain property

D.

General sales tax itemized deduction