For purposes of the minimum tax for tax preferences (subtitle A, chapter I, part VI), the items of tax preference are:
(a) Excess investment interest,
(b) The excess of accelerated depreciation on section 1250 property over straight line depreciation,
(c) The excess of accelerated depreciation on section 1245 property subject to a net lease over straight line depreciation,
(d) The excess of the amortization deduction for certified pollution control facilities over the depreciation otherwise allowable,
(e) The excess of the amortization deduction for railroad rolling stock over the depreciation otherwise allowable,
(f) The excess of the fair market value of a share of stock received pursuant to a qualified or restricted stock option over the exercise price,
(g) The excess of the addition to the reserve for losses on bad debts of financial institutions over the amount which have been allowable based on actual experience,
(h) The excess of the percentage depletion deduction over the adjusted basis of the property, and
(i) The capital gains deduction allowable under section 1202 or an equivalent amount in the case of corporations.
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