This was a Power purchase agreement with no cost to the client originally.  They did not take the solar power credit.  The $27K was for the repair of the clients roof.  Just talking to them a couple of minutes ago, the money they received was a result of a lawsuit and the dollars are based on the estimate to repair.  They had my client sign a W9 before the company would release the check.  I am trying to get in touch with the lawyer now.