Which of the following correctly describes the tax credit for rehabilitation expenditures?

a. The cost of enlarging any existing business building is a qualifying expenditure.

b. The cost of facilities related to the building (e.g., a parking lot) is a qualifying expenditure.

c. No recapture provisions apply.

d. No credit is allowed for the rehabilitation in 2019 of a building that is not a certified historic structure.

e. All of the above are correct.