I have a client who built a five unit apartment complex and installed a $55000 solar panel system on the roof. He owns the complex as an individual and lives in one of the units. So, for now, as far as I am able to determine - he is only entitled to the 30% Federal Tax Credit on the unit he is living in (55000 divided by 5 = 11000 x 30% = $3300). Are there any creative strategies he can use to increase his tax incentive? (accelerated depreciated, change ownership of apts to corp?, etc.).