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

2020	$ 1.25 billion
2021	995 billion
2022	1.1 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 5.555).