If you will please assist in further clarification on this calc since it's a large add'l credit:  Client's 2016 TMT is $127K, regular tax is 158K, no AMT.  The 41(g) limitation is $95K (form 3800 line 4i AND my manual calc) , and the 41(g) c/f from 2015 is 68K and Gen'l Bus credit c/f from 2015 is $138K. Lacerte has calculated the full 96K credit PLUS 31K (reg tax 158 -TMT 127).  I think Lacerte is wrong and has overstated calc but they say their software is calculating correctly.   THANK YOU for any add'l assistance here!     What's messing me up is that in 2015 client was not an ESB but was ESB in 2016.