I had a W2 for CA and MA. CA is Nonresident. Why is my MA allowable credit less than the actual tax paid in CA? Shouldn't up to 5% be allowed?

CA income was $7750. Tax paid on that (after adjustments) is showing as $437. But in MA allowable credit is only $366. Should I be able to get credit for up to 5% of the $7550 at a minimum? ($388 in this case instead of $366.