[broiler]

If you move your losses to line 27 then you will probably not have to pay the AMT amount. I don't know what else you have on your tax return, so I wouldn't say this for certain.

Also, your regular tax might go down because of the 2% limitation of the deductions on line 22. The change to line 27 will increase your itemized deductions slightly and have a corresponding decrease in your regular tax liability.