Case Study: Solar Panel Installation Decision for a Business Tamara is the CFO of a mid$-$sized manufacturing company based in New Mexico, USA. The company is exploring options to reduce its operating costs and carbon footprint by installing solar panels on its manufacturing facility. Tamara has received two proposals from different companies: $1.$ SolarNM $-$ A locally owned company that operates exclusively in New Mexico. The company is known for its personalized customer service and strong community ties. $2.$ SolarUSA $-$ A nationwide company that operates in over $30$ states, including New Mexico. SolarUSA offers a lower price due to its larger scale. Tamara is considering purchasing and installing a solar panel system for the manufacturing facility and is evaluating two different scenarios: $$ Scenario $1$: Installation in the current fiscal $($tax$)$ year o If the company installs the solar panels this fiscal year, it will fully benefit from both the $30\%$ federal investment tax credit $($ITC$)1$ and any applicable state tax credits $($estimated at $10\%).$ Given the company$$s high taxable income this year, it can fully leverage these tax benefits. $$ Scenario $2$: Installation in the next fiscal $($tax$)$ year o Supply chain constraints may push installation to the next fiscal year. Delaying to next year could risk reduced federal incentives, and a potential slowdown in production may lower the company$$s taxable income, limiting its ability to use the tax credits fully by $50\%.$