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Taxpayer filed 2014 F540 which reflected $186,000 overpayment which was applied to 2015. Taxpayer subsequently filed an amended 2014 F540X showing an additional $84,000 tax liability, which the taxpayer requested the $186,000 overpayment to be reduced by the $84,000, and he only applied $102,000 to 2015. The FTB has assessed interest on the underpayment of $84,000. Is that correct even though the FTB merely reduced the overpayment applied to 2015 by the additional tax liability?