Which of the following would preclude claiming a clean vehicle credit after April 18, 2023?
a. The vehicle was assembled outside the U.S.
b. The taxpayer's income exceeded the purchase price of the vehicle.
c. The taxpayer was required to take a loan to purchase the vehicle.
d. The car was assembled in the U.S., but by a foreign auto company.
e. The vehicle is a previously owned (used) vehicle.