When determining his alternative minimum tax, Edward had the following adjustments and preference items:

Itemized deduction for state taxes $$1,800$

Refund of prior$-$year state income tax $300$

Cash contributions $800$

Capital gain $700$

Depletion in excess of adjusted basis $700$

What are the amounts of tax preference items and adjustments to taxable income for alternative minimum tax purposes on Edward$$s $2022$ tax return?

Preference Adjustments

A$.$ $ $700$ $$1,500$

B$.$ $ $700$ $ $0$

C$.$ $$1,400$ $$1,800$

D$.$ $$2,200$ $$2,200$

E$.$ $$1,500$ $ $700$