Carson is an employee of XYZ Corporation. XYZ granted Carson an incentive stock option on January 1, 2020. The option gave him the right to purchase 1,000 shares of XYZ for $5,000, which was the fair market value of the stock at the time the option was granted. Carson exercised his option on February 15, 2022, when the fair market value of the stock was $11,000. He did not sell or dispose of the stock that year. When Carson files his 2022 return, what amount should be reported as an excess of AMT income over regular tax income on Form 6251, Alternative Minimum Tax - Individuals?

- $0
- $5,000
- $6,000
- $11,000