Which of the Following Correctly Describes the Tax Credit for Rehabilitation

Multiple Choice

Which of the following correctly describes the tax credit for rehabilitation expenditures?

A) The cost of enlarging any existing business building is a qualifying expenditure.
B) The cost of facilities related to the building (e.g., a parking lot) is a qualifying expenditure.
C) No recapture provisions apply.
D) No credit is allowed for the rehabilitation of personal use property.
E) None of the above.