So, everything I have read indicates that a 2022 Model 3 Rear-Wheel drive is not eligible for any amount of credits based on the fact that Tesla used all of their credits in 2021 - is that correct? I wish people would just answer the questions in this forum instead of posting links to IRS websites. I've read through the rules, I just want to make sure we're all coming to the same conclusion. 

You know the ol' adage, ask 10 accountants about their interpretation of the tax law, and you'll receive 10 different answers.