$$ABC Tech LLC is a partnership with two equal partners. The company has a qualified net income of $$200,000.$ IF both partners qualify and make the Pass$-$Through Entity $($PTE$)$ election, the partnership can pay a PTE elective tax of to the California Franchise Tax Board. Each partner will report $$90,700$ of net income $(($$$200,000-$ $$18,600)$ X $50\%)$ on their federal K$-1.$ When the partners file their personal returns, their California returns will report $$100,000$ of net income from ABC Tech LLC and a tax credit of what amount against their individual California income tax?

A$.$$$0$

B$.$$$5,000$

$.$$$9,300$

D$.$$$10,000$