In 2021, Sonja is considering the purchase and renovation of an old building. She has heard about the tax credit for rehabilitation expenditures, but Sonja does not know the specific rules applicable to the credit.

Select either "True" or "False" to indicate whether the following statements are true or false regarding the rehabilitation expenditures credit.

a.	A credit of 20% of rehabilitation expenditures is allowed for residential and nonresidential buildings that are certified historic structures.	TrueFalse
b.	Any credit taken increases the adjusted basis of the property.	TrueFalse
c.	Buildings do not have to be substantially rehabilitated to qualify for the credit.	TrueFalse
d.	The credit must be recaptured if the rehabilitated property is disposed of prematurely or if it ceases to be qualifying property.	TrueFalse