17.

Tax Drill - Business-Related Tax Credits Complete the following statements regarding various business-related tax credits. Enter percents as whole numbers. a. The credit is calculated at the rate of 50 percent of the eligible expenditures that exceed $250 but do not exceed $10,250. b. The incremental research activities credit is equal to % of the excess of qualified research expenses for the taxable year over the base amount. c. The credit for small employer pension plan start-up costs is available for eligible employers at the rate of % of qualified start-up costs. d. The credit for employer-provided child care, limited annually to \$ X, is composed of the aggregate of two components: % of qualified child care expenses and % of qualified child care resource and referral services