This year, Rachelle bought an office building that was built in the year 1973. She bought this bulding for her business. Rachelle has learned that the current federal regulations require the structure to be handicapp accessible for people. So, she incurrs an additional $12,250 for various features such as ramps and wider doorways. What is Rachelle's disabled access tax credit?

A. $0

B. $1,000

C. $5,000

D. $6,000