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 of a non$-$historic structure.

e$.$

None of the above si correc