If the Cost of a Building Constructed and Placed into Service

question 100

True/False

If the cost of a building constructed and placed into service by an eligible small business in the current year includes the cost of a wheelchair ramp, the cost of the ramp qualifies for the disabled access credit.

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Definitions:

Mental Status

A person's level of cognitive and emotional functioning, often assessed through their appearance, behavior, speech, and memory.

Bladder Infection

An infection in the urinary system, specifically in the bladder, typically caused by bacteria and known as cystitis.

Fine-Motor Skills

The ability to coordinate small muscle movements, typically involving actions of the hands and fingers, like writing or tying shoelaces.

Middle-School Child

A young individual, typically between the ages of 11 and 14, attending middle school which bridges elementary and high school.