A client, owner of a local restaurant, applied for ERC credit through his payroll service provider.  Estimated credit is $71,600.  After application for ERC credit, client received unsolicited offer inviting him to sell his business.  I was ready to amend the business 2020 returns to adjust for the amount of credit.
Question: Assuming credit arrives after sale of business, who get it?  The old owner or the new owner?  I'm unable to find anything addressing this question.  Any suggestions?  Thx