Amee moved to the San Francisco Bay Area to work for a technology startup 25 years ago. The startup eventually went public, and Amee is now one of the company’s most senior and successful employees.

Amee has owned a house in Nob Hill for the past 20 years. While the house has increased in value significantly during the time she has owned it, her property tax bill also has increased substantially. Given the $10,000 maximum regular tax deduction for state and local taxes and the fact that her property taxes create an AMT adjustment, Amee has decided that she would save a significant amount in AMT if she moved to a state with lower property taxes.

Identify the flaw in Amy’s logic with respect to the interaction of the $10,000 state and local tax deduction for regular tax purposes and the related AMT adjustment.