The amount of the eligible qualified production activities income that a claimant may claim in computing the credit under par. (b) is the lesser of the following: a.
(a)#
The eligible qualified production activities income determined under subd. 2.
(b)#
Income apportioned to this state under s. 71.25 (5), (6), and (6m).
(c)#
Income determined to be taxable under s. 71.255 (2).