I tested this with a MAGI of 20,000
Line 31 20,000
Line 32 75,000
Line 33 20,000 minus 75,000 = Less than 0 - 6,000 goes on line 35
Line 34 0 x .06 = 0
Line 35 6,000 minus 0 = 6,000
Line 36a 6,000
Line 37 6,000
I feel sorry for anybody filling out I through IV.