I printed out the IRS 2021 Tax Computation Worksheet and using line 5 from the TT version of Qual Div/Cap Gn sheet, in Section B (Married Joint) column (a) I multiply by (b) to get (c) and Subtract (d) and the number I get is lower than either line 23 or line 24 in the TT version of Qual Div/Cap Gn sheet . The net effect of this is inflation of tax owed to the federal gov by $472.
