The computation of the alternative minimum tax base begins with regular taxable income. Which of the following is not part of the formula for computing the alternative minimum tax base?

a.Subtract state income taxes paid.

b.Add the standard deduction amount if used for regular tax.

c.Subtract the AMT exemption amount (if any).

d. Add back tax-exempt interest from a private activity bond not issued in 2009 or 2010.