Agnew Corporation has been successful in recent years, with its annual net income growing from about \($50\) million to \($100\) million. The individuals who started Agnew several years ago own all of its stock, but they are considering an initial public offering because they see an opportunity for substantially more growth. The CFO is concerned that doing so may cause Agnew to incur the book minimum tax. Explain whether Agnew is likely to incur this tax if it goes public.