Amber is in the process this year of renovating the office building (originally placed in service in 1976) used by her business. Because of current Federal Regulations that require the structure to be accessible to handicapped individuals, she incurs an additional $18,000 for various features, such as ramps and widened doorways, to make her office building more accessible. The $18,000 incurred will produce a disabled access credit of what amount?
a) $0.
b) $5,000.
c) $5,125.
d) $9,000.