Which of the following statements is correct? oa. If the tentative minimum tax is $100,000 and the regular income tax liability is $120,000, AMT is $20,000. Ob. If the tentative minimum tax is $120,000, and the regular income tax liability is $100,000, AMT is $20,000 Oc. If the tentative minimum tax is $100,000 and the regular income tax liability is $120,000, AMT is a negative $20,000 Od. If the tentative minimum tax is $120,000 and the regular income tax liability is $100,000, AMT is $120,000