Abc tech llc is a partnership with two equal partners. the company has a qualified net income of $200,000. if both partners qualify and make the pass-through entity (pte) election, the partnership can pay a pte elective tax of to the california franchise tax board. each partner will report $90,700 of net income (($200,000 – $18,600) x 50%) on their federal k-1. when the partners file their personal returns, their california returns will report $100,000 of net income from abc tech llc and a tax credit of what amount against their individual california income tax?