Two sets of tax books should be maintained after December 31, 1986: A. because the alternative minimum tax system is the same as the regular tax system for depreciation. B. when a taxpayer elects to depreciate the assets using straight-line depreciation over the alternative depreciation system recovery period. C. when the prescribed depreciation method, or depreciable life, for AMT differs from regular tax. D. when a taxpayer uses the alternative minimum tax depreciation method for regular tax