43. If zero or less, enter 46 Enter the smaller of line 36 or line 37 47 Enter the smaller of line 45 or line 46. This amount is taxed at 0% 48 Subtract Ine 47 from line 46 49 Enter: • $418,400 if single • $235,350 if manled filing separately • $470,700 if manled filing jointly or qualifying widow(er)