WRT ISOs and AMT, if the FMV at the time of sale is lower than the time of exercise, can this help lower the AMTI in the second year? If so how do I enter this is TT?

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Example: in 2021 I exercise ISOs and the FMV is $100. Over a year later in 2022, I sell those and the FMV is $60.  The AMT cost basis is based on $100 so there is a $40 loss. I was told this will lower the AMTI in 2022, which in turn lowers the AMT. 
Is this true and is so where do I enter it in TT?
Thanks.