QUESTION 18 17 In determining whether an item is considered tangible personal property or a structural component of a building, the Tax Court and IRS consider all of the following factors to be relevant, EXCEPT for: The amount of damage sustained if the property is moved a. Cost and effect of the item's removal on the building O b. Circumstances that may require the property to be moved O c. The ability to reuse the item after it is removed d. Classification of the property under state or municipal law e