R Bought New Solar Panels to Be Used to Heat

R bought new solar panels to be used to heat water for a production process on May 4, 2011 for $100,000 (the qualified investment is $100,000) .Assume that she sold the solar panels on May 31, 2012 for $90,000.She claimed and used the maximum energy investment credit in 2011, did not take any §179 expense, and used the MACRS tables to calculate the depreciation deduction.What was the amount of energy investment credit that was taken in 2011?

A) $0-the energy investment credit was not allowed in 2011.
B) $6,000
C) $100,000
D) $10,000
E) $30,000