Carlson's general business credit for the current year is $90,300. His net income tax is $198,660, tentative minimum tax is $178,794, and net regular tax liability is $188,727. He has no other Federal income tax credits. Determine Carlson's general business credit allowed for the year, and any amounts that can be carried back and forward.

If required, round your computations to the nearest dollar.

Carlson's general business credit allowed for the year is $ fill in the blank

and his unused general business credit of $ fill in the blank may be carried back or forward.