Which of the following statements are true concerning the Minimum Tax? a. A taxpayer is subject to the AMT whenever AMT | exceeds taxable income. b. A taxpayer s subject to the AMT Whenever line regular tax the tentative alternative minimum tax. c. A taxpayer is subject to the AMT whenever minimum 18x exceeds the regular tax. d. 2 of the above statements are true. e. None of the above statements are true. John and Mary are married and file a joint tax return. Their Modified AGI for 2014 is $112,000, John and Mary are both in graduate school on a pan time basis. In 2014, John paid $9,000 in tuition and fees, and Mary paid $14,00 John and Mary will be entified to the following Lifetime Learning Credit for 2014: a. $4.000 b. $2.000 c. $2.000 d $1.800 e. $400