Benji Corp. is entitled to a rehabilitation credit of $600,000 for its current tax year. The corporation's regular tax liability is $550,000. No estimated tax payments have been made. Which of the following statements is true? The current year credit equals 20 percent of the total credit allowed for rehabilitation of a certified historic structure. O The corporation should receive a tax refund for the current year. The portion of the rehabilitation credit that cannot be used this year will be lost. The credit is available for restoration of a building that is at least ten years old.