With respect to foreign business tax credits for corporations, which of the following statements is NOT correct?

		A. If the credit cannot be used during the current period, it can be carried back three years and forward ten years.
		B. In the formula that limits this credit, the Tax Otherwise Payable is reduced by the federal tax abatement.
		C. In the formula that limits this credit, the Tax Otherwise Payable is reduced by the general rate reduction.
		D. In the formula that limits this credit, the Adjusted Division B Income is reduced by dividends that are deducted in the determination of Taxable Income.
		E. None of the above