Eula owns a mineral property that had a basis of $23,000 at the beginning of the year. Cost depletion is $ 19,000. The property qualifies for a 15% depletion rate. Gross income from the property was $200,000, and net income before the percentage depletion deduction was $50,000. What is Eula's AMT preference for excess depletion, if she maximized her regular-tax depletion deduction? a. $15,000 b. $23,000 c. $25,000 d. $2,000