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Charles generated a tentative general business credit of $ 42,000 for the current year. His net regular tax liability before the general business credit is

Charles generated a tentative general business credit of $ 42,000 for the current year. His net regular tax liability before the general business credit is $ 107,000, and his tentative minimum tax is $ 88,000. Compute Charless allowable general business credit for the year.

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