Cooper Partnership, a calendar year partnership, made qualifying rehabilitation expenditures to a building that it has used in its business for eight years. These improvements were placed in service on January 5, 2017. The amount of the rehabilitation expenditures credit was $40,000. Cooper is negotiating to sell the building in either December 2018 or January 2019. The sales price will be $600,000, and the recognized gain will be $100,000. Provide support for the CFO's position that Cooper should delay the sale until 2019.