California offers a credit to taxpayers who paid AMT. Which of the following is an…

California offers a credit to taxpayers who paid AMT. Which of the following is an accurate statement regarding the AMT credit?
Select one:
a. The California AMT credit is unique – the IRS does not offer an AMT credit
b. A taxpayer cannot carryover the unused portion of an AMT credit
c. When determining whether or not a taxpayer qualifies for an AMT credit, itemized deductions are counted as tax preference items
d. When determining whether or not a taxpayer qualifies for an AMT credit, the standard deduction is not counted as a tax preference item
e. None of the above are accurate statements