Callen Inc. has accumulated minimum tax credits of $1.36 million from tax years prior to 2018. The following are Callen's regular tax before credits for 2018 through 2021. 2018 $130,000 Regular tax before credits 2019 $150,000 2020 $120,000 2021 $50,500 Complete the following table to calculate Callen's allowable minimum tax credit each year. (Negative amounts should be indicated by a minus sign. Enter your answers in whole dollars not in millions.) 2018 2019 2020 2021 Nonrefundable portion of minimum tax credit Refundable portion of minimum tax credit Total minimum tax credit used