The Maryland qualified research and development expenses for a partial year taxpayer are: The actual Maryland qualified research and development expenses incurred during the partial taxable year; or The total Maryland qualified research and development expenses incurred during the entire taxable year multiplied by a fraction: The numerator of which is the number of days in the calendar year included in the partial taxable year; and The denominator of which is 365. The partial or short year taxpayer may claim a credit against the State income tax in the amount of 10 percent of the Maryland qualified research and development expenses paid or incurred by the taxpayer during the taxable year.