Bangura, Incorporated has accumulated minimum tax credits of $1.48 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	$ 190,000	$ 210,000	$ 180,000	$ 10,000

Required:

1. Complete the following table to calculate Banguras allowable minimum tax credit each year under the TCJA rules prior to enactment of the CARES Act.
2. 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.