Queen Corporation has been in business since 1989. During the preceding year, the company had 25 full-time employees and gross receipts of $8,000,000. During the current year, Queen spent $15,000 to install access ramps for disabled individuals. Is Queen Corporation eligible for the disabled access credit? If so, what is the credit amount and the basis reduction (if any) for the depreciable property? Is Queen Corporation eligible for the disabled access credit? O A. Queen Corporation is not eligible for the disabled access credit as an eligible small business because the company had more than $1 million of gross receipts in the preceding year. O B. Queen Corporation is eligible for the disabled access credit as an eligible small business. Though the company had more than 20 employees, it meets the alternate test because it had less than $10 millions of gross receipts in the preceding year. O C. Queen Corporation is not eligible for the disabled access credit as an eligible small business because the company had more than 20 employees. OD. Queen Corporation is eligible for the disabled access credit as an eligible small business. Though the company exceeded $1 million of gross receipts in the preceding year, it meets the alternate test because it had fewer than 30 employees. What is the credit amount and the basis reduction (if any) for the depreciable property? (Enter "0" if Queen is not eligible for the disabled access credit.) The credit is The depreciable basis of the property is