that will not cause the adjusted basis for AMT purposes to be different from the adjusted basis for regular tax purposes include: A different amount deducted for circulation expenditures for AMT purposes and for regular tax purposes. Taking the standard deduction rather than itemizing deductions. The spread on the exercise of an incentive stock option $($ISO$)$ that is recognized for AMT purposes, but is not recognized for regular tax purposes. A different amount of depreciation deducted for AMT purposes and regular tax purposes.