NH Smart Worksheet Compensation for Personal Services Calculation

This is from:

The main restriction is that The compensation deduction shall not reduce the taxable business profits of the unincorporated business organization to below zero.

Title 77-A - Business Profits Tax
Section 77-A:4 - Additions and Deductions.

From section III. (a) - "...The purpose of this paragraph is to permit a deduction from gross business profits of such a proprietorship, partnership, or limited liability company of all amounts that are fairly attributable to the actual personal services of the proprietor, partner, or member. Such amounts shall not exceed the amount reported as earned income on the federal income tax returns of the proprietor, partner, or member, but may also include an amount not to exceed net rental income as compensation for operating rental property, and an amount not to exceed 15 percent of the gross selling price as commissions on the sale of business assets."

Therefore TurboTax should be combining Lines A & E and only limit if BPT is less than those amounts.
Seems like a defect to me