1) Carlson's general business credit (before limitations) for the current year is $151,250. His net income tax is $332,750, tentative minimum tax is $299,475, and net regular tax liability is $316,113. He reports no other Federal income tax credits for the year. Determine Carlson's general business credit allowed for the year, and any amounts that can be carried back and forward.

If required, round your computations to the nearest dollar.

Carlson's general business credit allowed for the year is $______ and his unused general business credit of $______ may be carried back or forward.

2) Compute the additional Medicare tax for the following taxpayers. If required, round your answers to the nearest dollar.

George and Shirley are married and file a joint return. During the year, George earns wages of $267,100, and Shirley earns wages of $400,650. Their additional Medicare tax is $______