Line 11 isn't a dollar amount. It's a percentage you apply TO a dollar amount. And given that the dollar amount you apply that percentage to is a minimum of four digits ( ie $1400) - then you would have to expand that percentage to 4 decimal places to get the exact dollar amount credit.
Try it yourself. Multiply $1400 by .03, then by .032, then by .0327 and see what you get. Like I said, it's only going to be a small difference, but when the software touts that it gets you your MAXIMUM return, then it should do just that.
