ne 18 29 Subtract line 28 from line 27 25a 22 23 24 17 18 19 20 2Gb 30 Enter the smaller of line 20 or line 29 a 25c 26 27 28 29 30 Partili Special Allowance for Low-Income Housing Credits for Property Placed in Service After 1989 Note: Complete this part only if you have an amount on hoe 3c. Otherwise. go to Part V. 31 If you completed Part III, enter the amount f