Current tax law provides for a dual system, the regular tax and altemative minimum tax. In effect, a corporation pays the greater of the regular tax or the tentative minimum tax. Why did Congress enact such a dual system? How could Congress replace the dual system with a single tax system? O A. The alternative minimum tax (AMT) was enacted to ensure that C corporations with significant economic income pay at least some taxes, and not use all tax incentives to eliminate most or all of their tax O B. The dual system was enacted by Congress to ensure manufacturing C corporations cannot take large deductions through the cost of goods sold expense accounts since the tentative minimum tax ?c. The alternative minimum ax ensures C corporations pay ax since dsa o s most deductions cuding the net operating oss ongress could eliminate the tentative minimum tax calculation by ?D. The alternative min mum a AMT was enacted o penalize C corporations that a e advantage o tax ncentives. Congress could create a single ax system by eim nating most or all of the tax liabilities. Congress could create a single tax system by eliminating most or all of the tax incentives in the regular tax system, then eliminating the dual system. requires these items to be added back. Congress could create a single tax system by removing the regular tax fom the dual system. repealing all tax incentives, ncluding the net operating loss carryforwards. incentives in the dual system and requiring C Corporations to prepay all taxes due