Simple. If you have 'double-checked" your input. Then, find the $790 credit on your 1040. And drill down on each preceding form, until you find the form with the limitation. then STUDY and REVIEW that form to find your answer. That is what 99.9% of tax preparers would do. So they would know the answer themselves the next time this issue arose. You can't expect this community to analyze every return that you don't understand.
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