To Qualify for the Low-Income Housing Tax Credit, the Units

To qualify for the low-income housing tax credit, the units must meet a use test, which says:

A) units must be occupied by people that the builder/developer deems are low income.
B) units must be occupied only by people who also receive food stamps.
C) certain percentages of the units must be occupied by people who earn less than certain percentages of the median income for the area.
D) certain percentages of the units must be occupied by people who are placed there by the local housing authority.