30. ABC Corporation is an eligible small business for purposes of the disabled access credit. During the year, ABC makes the following expenditures on a structure originally placed in service in 1988. Removal of architectural barriers Acquired equipment for disabled persons $9,500 5,000 $14,500 In addition, ABC spends $7,500 on a building originally placed in service in the current year to ensure easy accessibility by disabled individuals. Calculate the amount of the disabled access credit available to ABC Corporation. Show all work with appropriate explanations for full credit.