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Question $35$ of $100$

An owner receives a tax credit allocation to acquire and rehabilitate a building. The owner acquires the building in $2021$ and completes the rehabilitation in $2022.$ Which of the following is true?

A$.$ The credit period for the acquisition credits can begin in $2021.$

B$.$ The credit period for the rehabilitation credits can begin in $2021.$

C$.$ The credit period for both sets of credits cannot begin until $2022.$

D$.$ The credit period for the acquisition credits can begin in $2021,$ but the credits for the rehabilitation credits cannot begin until $2022.$

Question $36$ of $100$