Identify which of the following regular tax amounts create AMT preferences.

a. Depletion expense.

b. Employees exclusion for an employers contribution to the employees pensionplan.

c. Incentive stock option exercise.

d. Student loan interest expense.

e. Excess of accelerated over straight-line depreciation on real property placed inservice before 1987.

f. Exclusion for gains on the sale of certain small business stock.

g. Medical expenses.