The Rehabilitation Credit Can Be Taken by Businesses

The rehabilitation credit can be taken by businesses:

A) For costs associated with business activities that contribute to the revitalization of economically depressed areas
B) For costs associated with the substantial rehabilitation of certified historic structure or other depreciable building that was originally placed in service prior to 1936
C) Who purchase or substantially rehabilitate residential rental property used for low-income housing
D) All of the above