LaFollette lives in a condo with Tourneau. The two are not married, but they each hold a one-half interest in the deed for their unit. In 2008, the condo association installed a solar water heater. The association paid for the water heating system, but it assessed LaFollette and Tourneau $7,500 for this expenditure, as it did for other unit owners. Tourneau was short of funds, so La-

Follette paid the entire assessment before the end of 2008. Compute LaFollette’s §25D credit against her Form 1040 liability for the year.