Amended MI-1040: no credit for interest and penalty paid

I have submitted my Michigan MI-1040 and paid the taxes due, which included interest and penalty.

I am now amending the MI-1040 due to a K-1 form I received which provides me with a deduction. This amended form results in lower taxes due, and a lower interest and penalty, so there was an overpayment originally made.

The math on the MI-1040 Line 32b subtracts out the original interest and penalty from the amount paid (i.e., does not give me credit for this amount). It also subtracts out the new interest and penalty from the overpayment amount. Having to pay the new interest and penalty makes sense, but not getting credit for the original interest and penalty does not. The end result is that I would be paying both the original plus the new interest and penalty.

This does not seem correct, am I missing something? Why is there no credit provided to me for the original interest and penalty that was paid?

Thanks in advance for any help with this!