Dwayne Has General Business Credits Totaling $30,000 Before Limitation

Dwayne has general business credits totaling $30,000 before limitation. His regular tax liability is $83,000 and his tentative minimum tax is $79,000. What amount of general business credit can Dwayne take this year?

A) $14,500
B) $4,000
C) $30,000
D) $25,000