Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the smallest number of seats with INC as an election winner and BJP incumbent?

### Inputs:
table_name: table, columns: ['State', 'Seats (ACs)', 'Date of Counting', 'Incumbent', 'Election Winner']

### Response:
SELECT MIN Seats (ACs) FROM table WHERE Election Winner = inc AND Incumbent = bjp