user: ### NOW ANSWER:
Question: What is the smallest number of seats with INC as an election winner and BJP INCumbent?
Columns: ['State', 'Seats (ACs)', 'Date of Counting', 'Incumbent', 'Election Winner']
Types: ['text', 'real', 'text', 'text', 'text']
Sample row: ['Tripura', 60.0, 'Friday, 7 Mar 2008', 'CPI(M)', 'CPI(M)']
SQL:

assistant: SELECT MIN("Seats (ACs)") FROM "Table" WHERE "Election Winner" = 'INC' AND "Incumbent" = 'BJP';