J, a Sole Proprietor, Had Gross Receipts of $500,000 Last

J, a sole proprietor, had gross receipts of $500,000 last year and incurred $15,000 of eligible access expenditures this year.J's disabled access credit for this year is

A) $7,500
B) $5,000
C) $0
D) $1,500
E) $3,000