The accounting professor at the University of Montana is not an IRS authority. Neither is the tax advisor website. The website and document I reference *IS* an IRS authority. If you want to pursue this, ask your accounting professor to sign a notarized legal document that makes them liable and culpable for all taxes, fines, penalties and late fees that will be assed on you, when the IRS audits you and disallows the credit. (will be in the thousands quite easily.)
