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13) 13) Runway Corporation has $2 million of gross receipts in the preceding year. For purposes of eligibility for the disabled access credit, what is the maximum number of full-time employees the corporation can have in the preceding year? A) 10 B) 30 C) 20 D) 15 14) 14) Choco Health Inc. is developing new chocolate products providing abundant health benefits at low calorie counts. For the past three years, it spent an average of $500,000 per year on research. This year ChocoHealth has spent $900,000 on research. The company has elected the simplified credit. For the current year, it will earn a research credit of A) $126,000 B) $54,000. C) $91,000. D) $80,000