Carson is an employee of XYZ corporation XYZ grand Carson incentive stock option on January $1,2020$ the option gave him the right to purchase $1000$ shares of XYZ for $$5000$ which was the fair market value of the stock at the time of the option was granted Carson exercised his option on February $15,2022$ when the fair market value of the stock was $11,000$ he did not sell or dispose of any of the stock that year when Carson filed his $2022$ return what amount should be reported as in excess of ATM income over regular tax income form $6251$ alternative minimum tax individuals