If C-8000C, line 19, is less than C-8000C, line 14, you are eligible for the Small Business Credit/Alternate Tax. Firms not eligible for the SBT alternate tax credit may be eligible for the MBT credit as a result of the increased income and gross receipts limits. If your gross receipts are under $20 million, if total adjusted business income (ABI) is under $1.3 million, and no owner’s or officer’s compensation or share of ABI is $180,000 or more, you qualify for the credit. See instructions for form C-8000C for eligiblity rules and for the definition of Adjusted Business Income.