Which of the following statements is correct?

a. If the tentative minimum tax exceeds the regular income tax liability, the AMT is equal to the excess.

b. The AMT exemption amounts phase down to zero as AMTI increases.

c. The AMT tax rate for an individual taxpayer can be as high as 28%.

d. (a) and (c) are correct, but not (b).

e. (a.), (b) and (c) are all correct.

i'm not sure for a, but i know b and c is correct?