Siga, Inc., a calendar year Corporation, records the following gross receipts and taxable income for 2015 through 2017.
Year _________ Gross Receipts _________ Taxable Income
2015 ................. $4,200,000 .................. $ 900,000
2016 ................. 7,000,000 .................... 1,600,000
2017 ................. 7,700,000 .................... 1,900,000
Is Siga exempt from AMT in any of its first three tax years?