With respect to both the small business deduction and the M&P deduction, the available amount is limited by the corporation's Taxable Income for the year. Why is this limitation included in the calculation of these tax credits?

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The Answer of With respect to both the small business deduction and the M&P deduction, the available amount is limited by the corporation's Taxable Income for the year. Why is this limitation included in the calculation of these tax credits?

With Respect to Both the Small Business Deduction and the M&P