If you used Section 179 the first year, there should have been no AMT adjustment and therefore the entry for line 40 should be zero.
According to the IRS:
"Any part of the cost of any property for which you elected to take a section 179 expense deduction. The reduction to the depreciable basis of section 179 property by the amount of the section 179 expense deduction is the same for the regular tax and the AMT."
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