Allied Corporation's Tax Liability for the Year Is $49,000 Before

Allied Corporation's tax liability for the year is $49,000 before claiming a general business credit. The corporation earns a general business credit of $60,000. What is the amount of credit allowable for the year?

A) $60,000
B) $43,000
C) $18,000
D) $25,000
E) None of the above