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 $ _______.