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Daniel has general business credits totaling $30,000 before limitation. His regular tax liability is $83,000 and his tentative minimum tax is $79,000. He has no

Daniel has general business credits totaling $30,000 before limitation. His regular tax liability is $83,000 and his tentative minimum tax is $79,000. He has no nonrefundable personal credits or foreign tax credits. What amount of general business credit can Daniel take this year?

$25,000

$30,000

$4,000

$14,500

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