6765 R&D credits for Single Member LLC

For a single member LLC, disregarded, filing returns for 15 years (so not a startup)

Starts R&D Jan 1 2024, 15K material, 20K labor

Does not have payroll / 280C !

Ave Gross receipts say 500K over last 4 years (assuming = Revenue)

From the form, lines

1 = 0 (no energy consortia)

2 = 0 (all inhouse, no external)

3 = Qualified org base (assume this year as 1st year) = 35K

4 = 2-3 = 0

5 = Total QRE = 35K

6 = percentage, = 35k/500k = 7%

7 = 500K gross receipts ave

8 = 35K (500K x 7%)

9 = 8-5, =0

10 = 50% of 35K = 17.5k

11 = smaller of 9 or 10, = 0

12 = add 1,4, 11, all 0 !!!

13 = 12 x 20% = 0 !!

Hence the form doesn’t make sense, not allowed to use the 35K of genuine QRE

Please help.