I am amending a 2016 personal tax return to claim the addl research credit available to ESB resulting from PATH Act.  I have a 2015 Gen bus credit (research) carryover of $138K and a 41(G) limited research credit of $68K ($206K combined carryforward.)  Question is whether or not that whole amount can be considered for 2016 tentative minimum tax offset?  Amended Form 3800 Part III line 4i calc shows $95K, flowing through to Part II line 30, and at bottom of Part II line 38 I am showing a total credit allowable of $124K.  I did manual 41G calculation for form 3800 line 4i, and shows that the $95K is correct.  Is there a further limitation or some piece I am missing?  This seems like a LOT of credit to be able to get refunded. (Initial filed return incorrectly did not show that business was a ESB, and credit was only $31K which was the tax above TMT.

Thank you for any help!