Exercise 13-12 (Algorithmic) (LO. 2) Carlson's general business credit for the current year is $140,900. His net income tax is $309,980, tentative minimum tax is $278,982, and net regular tax liability is $294,481. He has no other Federal income tax credits. Determine Carlson's general business credit for the year If required, round your computations to the nearest dollar Carlson's general business credit allowed for the tax year is