Harry and Jane do not yet know whether they will be able to itemize or take the standard deduction. They also are trying to estimate the possible effect of the alternative minimum tax (AMT) on their taxes for the current year. Which of the following is not an adjustment or tax preference item that could result in Harry and Jane being required to pay AMT? a) b) c) d) Addition of tax-exempt interest Addition of standard deduction (if claimed) Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of any medical expenses Addition of higher education expenses