Correctly cite the italicized sentence indicated by the dart (▶) in the following passage from the code. SECTION 55. ALTERNATIVE MINIMUM TAX IMPOSED

a. General rule. In the case of a taxpayer other than a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the excess (if any) of

(1) the tentative minimum tax for the taxable year over

(2) the regular tax for the taxable year.

b. Tentative minimum tax. For purposes of this part

(1) amount of tentative tax

(A) in general. The tentative minimum tax for the taxable year is the sum of

(i) 26 percent of so much of the taxable excess as does not exceed $175,000, plus

(ii) 28 percent of so much of the taxable excess as exceeds $175,000.

The amount determined under the preceding sentence shall be reduced by the alternative minimum tax foreign tax credit for the taxable year.

(B) Taxable excess. For purposes of this subsection, the term “taxable excess” means so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount.