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Which of the following statements is incorrect? a . The Form 6 2 5 1 uses the indirect method to calculate the AMT. b .

Which of the following statements is incorrect?
a. The Form 6251 uses the indirect method to calculate the AMT.
b. In the indirect calculation, only amounts that differ between regular tax and AMT are included in the AMTI calculation.
c. AMTI calculated under the direct and indirect methods will result in the same AMTI amount.
d. AMTI calculated under the direct and the indirect methods produces different AMTI amounts.

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