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Jackson Corporation has accumulated minimum tax credits of $475,000 from tax years prior to 2018. If 2018 regular tax before credits is $210,000 and Jackson

Jackson Corporation has accumulated minimum tax credits of $475,000 from tax years prior to 2018. If 2018 regular tax before credits is $210,000 and Jackson qualifies for general business credits of $13,000, calculate its allowable minimum tax credit for 2018.

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