Using the legend provided, classify the impact that each of the following items has on unadjusted AMTI

Question:

Using the legend provided, classify the impact that each of the following items has on unadjusted AMTI in arriving at ACE:
Legend
I = Increase in AMTI
D = Decrease in AMTI
E = Either an increase or a decrease in AMTI
N = No impact
a. Currently deducted intangible drilling costs.
b. Loss on sale of a piece of equipment to a related party.
c. Purchase of raw materials.
d. Nondeductible transportation fines.
e. Dividends received deduction for a 15%-owned business.
f. Proceeds from a key employee insurance policy.
g. Tax-exempt interest.