Form 8828 REV 2024

Can anyone help me make sense of question 15-17 on form 8828 (revised Nov. 2024). I was told that if MAGI is less than adjusted qualifying income that you do not owe a recapture tax. However, it doesnt appear that way on the IRS form. On line 17 they are instructing me to subract the two and if zero or less than you do not owe??

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