Okay. TaxGuyBill.

I found this language in the same paragraph in the instructions you quoted:

If you elected not to have any special depreciation allowance apply, the property may be subject to an AMT adjustment for depreciation if it was placed in service before 2016. It isn’t subject to an AMT adjustment for depreciation if it was placed in service after 2015.

So... I apologize. I appear to have been ignorant on the current AMT rules. Thanks for being patient with me and showing me what and where the rules were.