I have seen in prior professionally prepared returns (for 2015) that the preparer attaches a SUPPLEMENT TO FORM 1116 - ALTERNATIVE MINIMUM TAX
where they detail information as supporting FORM 1116
LINE 1A TAXABLE INCOME SOURCES
and in this supplement they add an amount to the GROSS INCOME - AMT which is close but not exactly equal to the normal exemption available, after which they then push the sum (a larger TOTAL GROSS AMT INCOME) back into form 1116 AMT g.1a, which then results in a ratio of 1 when comparing 1116 AMT 3d and 3e.