Carlson's (a sole proprietor) general business credit for the current year is $154,700. His net income tax is $340,340, tentative minimum tax is $306,306, and net regular tax liability is $323,323. He has no other tax credits. Determine the amount of Carlson's general business credit for the year. If required, round your computations to the nearest dollar. The amount of Carlson's general business credit for the year is $ X and his unused general business credit of $ X may be carried back or forward