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Campbell Corporation reports regular taxable income of $210,000 in the current year. Campbell takes into account the following facts when calculating the $210,000 amount.

• Campbell deducts $100,000 of MACRS depreciation for regular tax purposes. Depreciation for AMT purposes is $75,000.
• Campbell recognizes a $12,000 Sec. 1245 gain on the sale of an asset. The asset's regular tax basis at the time of sale is $9,000 less than its AMT basis.
• Campbell's ACE is $290,000.

Campbell is not a small corporation exempt from the AMT and has no AMT adjustment for the U.S. production activities deduction.

1. What is Campbell's AMTI?
2. What is Campbell's AMT?
3. What minimum tax credit does Campbell obtain in the current year? In what year(s) can Campbell use it?
4. Does Campbell have to include the AMT when determining its estimated tax payments and any tax underpayment penalty for the current year?