During the current year, Becky has personal credits (P) as

During the current year, Becky has personal credits (P) as well as business credits (B) related to her sole proprietorship. Her tentative tax credits for the current year include the following:
Child tax credit ........................................ $ 2,000 P
Disabled access credit ................................. $ 1,000 B
Child and dependent care credit .................... 1,200 P
Work opportunity credit .............................. 14,000 B
Business energy credit ................................ 600 B
Total ..................................................... $18,800
Becky's regular tax liability before credits is $14,800. Assume that she has no alternative minimum tax liability.
a. What is the amount of allowable personal tax credits?
b. What is the amount of allowable business tax credits?
c. What treatment is accorded to the unused tax credits for the current year?