Adelyn generated a tentative general business credit of $42,000 for the current year. Her net regular tax liability before the general business credit is $107,000, and her tentative minimum tax is $88,000. Complete the statements below regarding Adelyn's limitation on the general business credit.

(a) Adelyn's general business credit is limited to his net income tax reduced by the of his tentative minimum tax or of the net regular tax liability that exceeds $ .

Therefore, Charles's allowable general business credit for the year is $ .