Your ophthalmologist, Dr. Hunter Francis (55 Wheatland Drive, Hampton, CT 06247), has been very pleased with the growth of his practice in the 15 years he has been in business. This growth has resulted, at least in part, because he has aggressively marketed his services and tried to accommodate clients with various needs. This year, Dr. Francis purchased a sophisticated piece of equipment that enables him to diagnose persons with mental handicaps, hearing impairments, and physical disabilities without having to go through a series of questions. In addition, he can treat his patients who are not disabled more accurately and efficiently by using this equipment.

Since purchasing the machine this year for $9,500, Dr. Francis has used it on many occasions. Unfortunately, he has not been able to attract any patients with disabili- ties, even though previously he referred such people to other ophthalmologists who owned the necessary equipment. Therefore, the primary purpose for acquiring the equipment (ie., to attract patients with disabilities) has not been realized, but he has put it to good use in treating other patients. Write a letter to Dr. Francis explaining whether he may claim the disabled access credit for this acquisition. Research Problem