Beata Suwala: Attempt 1 The employer is not entitled to a current deduction for contributions to such plans. The employee is allowed a deduction for current contributions, but must include retirement benefits in his or her gross income in the tax year of receipt. e All of the above are true. Question 18 (3 points) Which one of the following must be done before the AMT calculations can be made? a. The taxpayer's current taxable income must be calculated. b. The taxpayer's Federal tax liability for regular tax purposes must be calculated. c. AMT adjustments and tax preferences must be identifed. Both a. and b O Choices a., b. and c