Which of the following is incorrect regarding the Main Street Small Business Tax Credit II established Californias Assembly Bill (AB) 150?

A. The taxpayer can claim this credit on an amended (not original) tax return

B. The credit amount is equal to $1,000 for each net increase in qualified employees, measured by the monthly average full-time employee equivalents

C. Each employer is limited to no more than $150,000 in credit

D. To qualify for the credit, taxpayers (qualified small business employers) must have 500 or fewer employees on December 31, 2020 (all employees, including part-time employees), whose wages are subject to California withholding laws