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Plum Corporation, a calendar year C corporation, reports net income of $2.3 billion on its 2023 financial statements, including financial statement depreciation of $300 million. Also, for 2023, Plum reports taxable income of $1.1 billion, including tax depreciation of $500 million. Assume that Plum's average annual AFSI for the 3-year period ending December 31, 2023, is in excess of $1 billion. Also assume that Plum has no AMT foreign tax credit for 2023. What is Plum's 2023 corporate AMT?

a. $0.

b. $315 million.

c. $114 million.

d. $84 million.