LO.5 Pineview Company, a single member LLC, placed a $5,000 asset that is ineli- gible for full expensing in service on June 1, 2018. The asset has a three-year MACRS class life; no bonus depreciation was taken on this asset. Complete the table below by providing the AMT adjustment, and indicate whether the adjustment increases or decreases taxable income. Tax Deduction AMT Deduction AMT Adjustment Increases or Decreases $1,667 Year 2018 $1,250 2019 2,222 1,875 2020 740 1,250 2021 371 625