Prior to tax years beginning in 2018, which of the following alternative minimum taxable income (AMTI) adjustments applies to individuals only? A. Long-term contracts must be calculated using the percentage-of-completion method. B. Mining development costs must be capitalized and amortized ratably over a 10-year period. C. Personal property placed in service requires depreciation to be calculated using the 150% declining-balance method. D. Real property taxes are disallowed for the calculation of AMTI