Thanks for the information you provided qbteachmt. 

I also remember reading someplace that the 5% Safe Harbor amount could be met if the contractor for the project expended 5% of the cost of the contract. Darn if I can find it now.

I am reasoning that if the Safe Harbor is met this 5% than the taxpayer would qualify for the 30% rate amount. If this is true I am further reasoning that the credit is claimed in 2023 when the project was completed and not in 2022 because it wasn't put into service until 2023. Correct?