Federal income tax accounting

The alternative minimum tax is not an alternative between two options for a taxpayer but rather a congressionally designed taxation system that attempts to prevent high income taxpayers from paying too little tax. The taxpayer pays either the alternative minimum tax or the regular tax, whichever is higher.

Please describe 2 adjustments required to come to AMTI and explain the economic rationale for requiring those adjustments. Please explain why you feel they are socially acceptable adjustments or not. You must cite one scholarly source (other than the textbook).