One of your clients, Alfred May, owns two retail establishments in downtown Cincinnati and has come to you seeking advice concerning the tax consequences of complying with the Americans with Disabilities Act. He understands that he needs to install various features in his stores - ramps, larger doorways, and accessible restrooms - to make them more accessible to disabled individuals. He asks whether any credits are available to help offset the cost of the necessary changes. He estimates the cost of the planned changes to his facilities as follows: Smith Street property $22,200 - constructed in 2004 River Avenue property $9,500 - constructed in 1947 Alfred is a sole proprietorship and has about ten employees at each location. You will answer the following questions on the test below - be prepared with your answers when you open the test. 1) In regards to each property, do the expenditures quality for the disabilities credit? Yes or No. 2) If so, why and if not, why not? 3) How much is the credit for each property