than $5,400, use formula for credit amount: Tax on line 4 x ($5,400 minus tax on line L) $2,000 Sa. Sb Other credits (see ins ftuchonS) Sb. Sc Total credits (add lines sit and 5b) 1. 2. 3. 4. 0 6 Estimated 2014 Unincorporated Business Tax (line 4 less line 5c). Enter here, on line 7b. and o