Let ac source V=V0sinωt
ie., IR=V0Rsinωt,IL=V0XLsin(ωt−π2),IC=V0XCsin(ωt+π2)
And as all these are in parallel
I=IR+IL+IC=[V0Rsinωt+V0(ωC−1ωL)cosωt]
V0R=I0sinϕV0(ωC−1ωL)=I0cosϕI=I0sin(ωt−ϕ)
tanϕ=(ωC−1ωL)/1R=R(ωC−1ωL)
I0=V0Z=V0[1R2+(ωC−1ωL)2]1/2
Z=V0[1R2+(1XC−1XL)2]1/2