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The carrybacks and carryforwards associated with the general business credit must be used in a specific order. Which of the following correctly describes that order?

The carrybacks and carryforwards associated with the general business credit must be used in a specific order. Which of the following correctly describes that order?

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The business credit carrybacks to the current year; the amount of the current year business credit; and the business credit carryforwards to the current year.

The business credit carrybacks to the current year, the business credit carryforwards to the current year; and the amount of the current year business credit.

The amount of the current year business credit; the business credit carrybacks to the current year; and the business credit carryforwards to the current year.

The business credit carryforwards to the current year; the amount of the current year business credit; and the business credit carrybacks to the current year.

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