The Tax Cuts and Job Act (TCJA) changed how the alternative minimum tax is calculated for individuals. All of the following revisions are expected to impact taxpayers who exercise incentive stock option EXCEPT:

A: Alternative minimum tax exemption amount is significantly higher than they were in prior years.

B: New limits on the amount taxpayers can claim for certain itemized deductions under the regular tax system will diminish the gap between taxpayers' liability under the alternative minimum tax and the regular tax system.

C: The income levels at which the alternative minimum tax exemption begins to phase out are significantly higher than in prior years.

D: Taxpayers are no longer required to make an adjustment on Form 6251, Alternative Minimum Tax-Individual, in the year excise an incentive stock option.