Account for the usage of the low income tax tables when computing taxable income for the Arkansas additional tax credit for qualified individuals

[PavelMakarchuk]

Fixes #6617

[codecov]

Codecov Report

❌ Patch coverage is 92.64706% with 5 lines in your changes missing coverage. Please review.
✅ Project coverage is 94.92%. Comparing base (78100ff) to head (0ce2332).
⚠️ Report is 51 commits behind head on master.

Files with missing lines	Patch %	Lines
...me/ar_income_tax_before_refundable_credits_unit.py	69.23%	4 Missing ⚠️
...e/ar_income_tax_before_refundable_credits_indiv.py	91.66%	1 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##            master    #6618      +/-   ##
===========================================
- Coverage   100.00%   94.92%   -5.08%     
===========================================
  Files            3       12       +9     
  Lines           39      197     +158     
===========================================
+ Hits            39      187     +148     
- Misses           0       10      +10     

Flag	Coverage Δ
unittests	94.92% <92.64%> (-5.08%)	⬇️

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