Duka Corporation has the following adjusted financial statement income for the three years preceding $2023$:

$2020$ $ $1\mathrm{.}41$ billion

$2021963$ billion

$20221\mathrm{.}26$ billion

Required:

Is Duka subject to the corporate AMT for $2023?$ Compute Duka's average AFSI over the three$-$year period.

Note: Enter your average AFSI answer in billions rounded to $3$ decimal places $($i$.$e$.,5,555,000,000$ should be entered as $5\mathrm{.}555).$