I have a client who signed a contract back in 2021 with a small deposit for Solar Panels but wasn't completed and paid for until 2023. And wants to claim the credit for 2022. I am looking at the Safe Harbor 5% test to claim the credit in 2022 and whether more clear information is available to how this is done.  Basis of Assets, Depreciation Beginning Date for 2023 or 2022. Does the Date Construction begins only have to do with what Year the Credit is claimed and the ITC credit amount? Or do I wait until 2023 to claim the credit on their 2023 return.