FOR A SMALL BUSINESS TO CLAIM A CREDIT FOR EXPENDITURES TO MAKE PROPERTY AND EQUIPMENT ACCESSIBLE TO THE DISABLED, WHICH STATEMENT IS TRUE?

THE BUSINESS MUST EMPLOY FEWER THAN 40 FULL TIME EMPLOYEES.

THE BUSINESS MUST HAVE GROSS RECEIPTS OF LESS THAN 2 MILLION IN THE PRECEDING TAX YEAR.

THE DISABLED EMPLOYEES MUST BE PART TIME EMPLOYEES FOR 40 WEEKS IN A TAX YEAR

THE DISABLED EMPLOYEES MUST WORK AT LEAST 30 HOURS PER WEEK.