Identify which of the following statements is false.
A.
A corporation files a Schedule PH to report its PHC tax for the tax year.
B.
A corporation that is subject to the accumulated earnings tax may also be subject to interest and underpayment penalties on the amount of the unpaid liability.
C.
The corporate AMT liability is reported on Form 4626.
D.
A corporation files a Schedule AE to report the amount of its accumulated earnings tax liability for the tax year.
