Burt, the CFO of Amber, Inc., was granted incentive stock options in 2010. Burt exercised the options in February 2015, when the exercise price was $75,000 and the fair market value of the stock was $90,000. Burt sold the stock in September 2017 for $150,000.

What are the regular income tax and AMT consequences for Burt in each of the years cited below:

If an amount is zero, enter a "0".

	Regular Tax Consequence	AMT Consequence	Positive, Negative, or No AMT adjustment
a. 2010 (options granted)	$	$	Select- Positive, Negative ,No AMT
b. 2015 (options transferable)	$	$	Select-Positive, Negative, No AMT
c. 2017 (stock sold)	$	$	Select- Positive, Negative, No AMT