Please read the following table in Markdown format and then answer the question according to the table. Table cells in one row are seperated by '|', and different rows are seperated by '
'.

Table:
| State | Seats (ACs) | Date of Counting | Incumbent | Election Winner |
| --- | --- | --- | --- | --- |
| Tripura | 60.0 | Friday, 7 Mar 2008 | CPI(M) | CPI(M) |
| Meghalaya | 60.0 | Friday, 7 Mar 2008 | INC | MPA *1 |
| Nagaland | 60.0 | Saturday, 8 March 2008 | DAN | DAN *2 |
| Karnataka | 240.0 | Sunday, 25 May 2008 | INC | BJP |
| Chhattisgarh | 90.0 | Monday, 08 Dec 2008 | BJP | BJP |
| Madhya Pradesh | 230.0 | Monday, 8 December 2008 | BJP | BJP |
| Delhi | 70.0 | Monday, 8 December 2008 | INC | INC |
| Mizoram | 40.0 | Monday, 08 Dec 2008 | MNF | INC |
| Rajasthan | 200.0 | Monday, 8 December 2008 | BJP | INC |
| Jammu and Kashmir | 87.0 | Sunday, 28 December 2008 | PDP + INC | NC + INC |
Question:
What is the smallest number of seats with INC as an election winner and BJP incumbent?
Answer:
200.0