your ophthalmologist dr hunter francis 55 wheatland drive hampton ct 06247 has been 698862

Your ophthalmologist, Dr. Hunter Francis (55 Wheatland Drive, Hampton, CT 06247), has been very pleased with the growth of his practice in the 15 years he has been in business. This growth has resulted, at least in part, because he has aggressively marketed his services and tried to accommodate clients with various needs. This year, Dr. Francis purchased a sophisticated piece of equipment that enables him to diagnose persons with mental handicaps, hearing impairments, and physical disabilities without having to go through a series of intrusive questions. In addition, he can treat his patients who are not disabled much more accurately and efficiently by using this equipment. Since purchasing the machine this year for $9,500, Dr. Francis has used it on many occasions. Unfortunately, he has not been able to attract any new patients who are disabled, even though previously he referred such people to other ophthalmologists who owned the equipment that he now owns. Therefore, the primary purpose for acquiring the equipment (i.e., to attract disabled patients) has not been realized. Write a letter to Dr. Francis explaining whether he may claim the disabled access credit for this acquisition.