When does the alternative minimum tax $($AMT$)$ apply to a taxpayer?

A$)$

When the taxpayer has losses from passive activities or other business functions

B$)$

Anytime a person is involved in passive activities

C$)$

When the AMT calculation results in a tax liability that is greater than that resulting from the regular income tax calculation

D$)$

When the taxpayer has not withheld or prepaid a sufficient proportion of actual income tax liability