In certain circumstances, a taxpayer cannot use the Worksheet to See if You Should Fill in Form 6251, located in the Form 1040 instructions, in order to determine whether they are subject to the alternative minimum tax (AMT). These taxpayers must instead fill in Form 6251 itself to make this determination. All of the following are reasons a taxpayer may need to complete Form 6251 EXCEPT if they are A)claiming standard deduction B) Claiming accelerated depreciation C)claiming a net operating loss deduction