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Ray Rayburn, a calendar-year taxpayer, has a regular tax liability of $15000 in 2019. He has an AMT credit carried over from 2018 of $8000.

Ray Rayburn, a calendar-year taxpayer, has a regular tax liability of $15000 in 2019. He has an AMT credit carried over from 2018 of $8000. His tentative minimum tax for 2019 is $12000. What is the amount of minimum tax credit can Ray use in 2019?

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