Which of the following statements is correct? a. The AMT exemption amount decreases as AMTI increases. Ob. If the tentative minimum tax exceeds the regular income tax liability, AMT is $0. Oc. The highest AMT tax rate for individuals is 26%. Od. "If the tentative minimum tax exceeds the regular income tax liability, AMT is $0", "The AMT exemption amount decreases as AMTI increases" and "The highest AMT tax rate for individuals is 26%" are correct