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$C$.$ $$9,300$D$.$ $$10,000$