Identify which of the following are AMT preferences.
a. Exclusion for qualified employee discount provided by employer.
b. Exclusion to employee on the employer’s contribution to the employee’s pension plan.
c. Excess of deduction for circulation expenditures for regular income tax purposes over the deduction for AMT purposes.
d. Exclusion of life insurance proceeds received as the result of death.
e. Exclusion to the employee on the employer’s payments of health insurance premiums for employees.
f. Real property taxes on the taxpayer’s residence.