Energy Credit for New Furnance & Hot Water Heater

[Absolut]

I have a client that put in new furnance for $2,378.32 and a new hot water heater for $635.70, both meet the guide lines as asked. Can they only get $150.00 credit for 2006? Or would the Hot Water heater go under Energy Efficient Building Property on Line 5A in the worksheet (in Proseries) and the Furnance go under, Line 5B on the worksheet (in Proseries).

[JG EA]

I have a client that put in new furnance for $2,378.32 and a new hot water heater for $635.70, both meet the guide lines as asked. Can they only get $150.00 credit for 2006? Or would the Hot Water heater go under Energy Efficient Building Property on Line 5A in the worksheet (in Proseries) and the Furnance go under, Line 5B on the worksheet (in Proseries).

Yes, the Water Heater goes on 5a ($636? seems cheap - thought those tankless were around $1000.) If OK that's a good credit - gov pays half.
Yes, the furnace goes on 5b. If that's a gas or propane "energy star" furnace.

That's $450 credit.