Which of the following are individual AMT adjustments?
a. Itemized deductions that are allowed for regular tax purposes but not allowed in computing AMTI.
b. Excess of MACRS depreciation over depreciation computed under the alternative depreciation system for real property placed in service after 1986 and before 1999.
c. Excess of MACRS depreciation over depreciation computed under the alternative depreciation system for personal property placed in service after 1986.
d. Tax-exempt interest earned on State of Michigan bonds.