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Solar Credit for Solar Property used in Sell All, Buy All arrangement

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    Solar Credit for Solar Property used in Sell All, Buy All arrangement

    1040 client installed solar property during 2018. They entered into a "Sell All, Buy All" arrangement with the their electric company. It appears that they don't qualify for the Residential Energy Credit because they are not using at least 80% of the energy produced. Where is the income from the sale of the energy reported? Also, would the solar property be eligible for the 30% Energy Credit on Form 3468 Line 12b?
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