Bangura, Incorporated has accumulated minimum tax credits of $1.36 million from tax years prior to 2018. The following are Banguras regular tax before credits for 2018 through 2021.

	2018	2019	2020	2021
Regular tax before credits	$ 130,000	$ 150,000	$ 120,000	$ 50,500

Required:

Complete the following table to calculate Banguras allowable minimum tax credit each year under the CARES Act rules, assuming Callen does not adopt the quickie 2018 refund option.