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2021 California Form 3804 not calculating qualified net income correctly

Level 1

Hi All. I have an issue with an amended 2021 S-corporation return which includes California Form 3804. The instructions for Form 3804 state that the qualified net income is computed by taking the sum of Schedule K-1 (100S) lines 1-10 minus lines 11 and 12. The computed amount on my Form 3804, line 1, is including K-1 lines 1-10 minus lines 11 and 12 PLUS an R&D credit being claimed on Form 100S, line 22.

I have searched throughout the California FTB's website and cannot find any instructions, anywhere (including in the text for AB 150), where a Form 100S tax credit would be added to the Form 3804 qualified net income. Could this be an error? Can anyone explain why this is happening?