We had no basis on which to project the market response to such choices, or the proportion of project applications that might be taxable or non-taxable. Such projections would be needed to estimate the magnitude of incentive dollars that would be affected by the choice of incentive level. Our recommendation is premised that offering lower than $1.50 per watt to the taxable market would be too big a shock from where we are today. The non-taxable market still can pursue third-party ownership arrangements if they want to access federal tax incentives for a more attractive overall cost of solar power.