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 is the amount of IC recapture tax that R must pay to the IRS in 2012?

A) $0-the IC is fully earned.
B) $2,000
C) $80,000
D) $8,000
E) $24,000