P-S is an affiliated group that files a consolidated tax return. For the current year, P has separate taxable income of $350,000 and S's separate taxable loss is $150,000. The group can take a tentative $50,000 consolidated general business credit. If the group's regular tax liability is $61,250 and their tentative minimum tax liability is $34,500, what is their general business credit limitation? The only difference between their taxable income and AMTI is the statutory exemption?