In general
The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced (but not below zero) by the amount which bears the same ratio to such credit (as so determined) as—
(A) the excess of— (i) the taxpayer’s adjusted gross income for such taxable year, over (ii) $75,000, bears to
(B) $5,000.
(A)#
the excess of—
(i) the taxpayer’s adjusted gross income for such taxable year, over
(ii) $75,000, bears to
(A)(i)#
the taxpayer’s adjusted gross income for such taxable year, over
(A)(ii)#
$75,000, bears to
(B)#
$5,000.