Did you read the IRS resources, such as:

https://www.irs.gov/newsroom/treasury-irs-extend-safe-harbor-for-renewable-energy-projects

"with a small deposit"

A deposit doesn't qualify. They need to have paid for parts and/or equipment, that meets the 5% limit or have begun significant construction activities. I found you this article:

https://milehighcre.com/how-to-safe-harbor-the-26-solar-tax-credit-before-it-drops/

And are you aware that both covid and IRA affect this?

https://blog.namastesolar.com/safe-harbor-strategies

https://kinectsolar.com/ira-safe-harbor/