Your brotherwho buys, modernizes, and sells buildings in a large metropolitan cityhas come to you for advice. Given the recent credit market conditions, business has been tough, and he has sold only a few buildings. One of your brother's buildings is a certified historic structure that would qualify for the 20 percent rehabilitation tax credit. Based on several recent appraisals, the building currently is worth $400,000. The expenditures needed to rehabilitate the building would be about $250,000, all of which would qualify for the rehabilitation tax credit.Your brother has been approached by an individual who is interested in buying the building. The customer has offered to pay your brother $300,000 for the building and $350,000 for the rehabilitation work. This approach would provide the customer with a larger tax credit ($350,000 20% versus $250,000 20%) and provide a needed sale for your brother's business. How do you respond?