Heh. Just getting started. One of the first forms made me laugh out loud.

11. Subtract line 10 from line 9
12. Enter the smaller of line 9 or line 10
13. Enter one-half of line 12
14. Enter the smaller of line 2 or line 13
15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0-
16. Add lines 14 and 15
17. Multiply line 1 by 85% (0.85)

They work really hard to make this ridiculous.