translate English to French: Least of lines 400, 405, 410, or 425 of the return, in the small business deduction calculation   $78,000 Amount taxed at higher rate $12,000 Taxes payable at the lower rate: $78,000 × 5% =
Le moins élevé des montants des lignes 400, 405, 410 ou 425 de la déclaration, selon le calcul de la déduction accordée aux petites entreprises