That calculation on line 18 of the Sch 1A is not incorrect.
It instructs
"Subtract line 17 from line 16. If zero or less, enter the amount from line 15 on line 21"
- It does not say it can't be a negative number.
- It says if it's less than zero, post line 15 to line 21.
It would seem in your case that the value on line 15 is posted to line 21.
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