During the current year a corporation pays $8,000 to install ramps to the entrance of the corporation's

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During the current year a corporation pays $8,000 to install ramps to the entrance of the corporation's office building that will allow disabled individuals better access to the building.

If the building was first placed in service in 1984, the corporation's disabled access credit equals:

a. $0.

b. $3,750.

c. $3,875.

d. $4,000.

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