During a recent Sunday afternoon excursion, Miriam, an admirer of early twentieth-century architecture, discovers a 1920s-era house in the country- side outside Mobile, Alabama. She wants not only to purchase and renovate this par- ticular house but also to move the structure into Mobile so that her community can enjoy its architectural features. Being aware of the availability of the tax credit for rehabilitation expenditures, she wants to maximize her use of the provision, if it is available in this case, once the renovation work begins in Mobile. Miriam also informs you that she will pursue the purchase, relocation, and renovation of the house only if the tax credit is available. Comment on Miriams decision and on whether any renovation expenditures incurred will qualify for the tax credit for reha- bilitation expenditures.Partial list of research aids: George S. Nalle III v. Comm., 932 USTC {50,468, 72 AFTR 2d 935705, 997 F.2d 1134 (CA5, 1993). This need to be a tax research memo which is included Facts-Issue-Concluation-Law and Analysis