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200512530 investigation and verification by the Authority and which shall be submitted to the Authority as set forth in ( c) below; (c) the Owner will irtnnediately notify the Authority if at any time the Dwelling Units in the Project are not occupied or available for occupancy as provided above, and the Owner will prepare and submit to the Authority, not later than January 15 of each year following the first year of the credit period, a Certificate of Continuing Program Compliance (the form of which is attached hereto as Exhibit C) and an Annual Tax Credit Summary Report (the form of which is attached hereto as Exhibit D), both executed by the Owner stating the number of Dwelling Units of the Project which, as of the first date of each calendar year, were occupied by Qualified Tenants (or were deemed to be occupied by Qualified Tenants as provided in subparagraph (a) above for all or part of such period), together with copies of annual Certifications of Tenant Eligibility and Income Verification (and supporting documentation) collected by the Owner; (d) the Owner shall collect and keep records for each qualified low-income building in the Project that show for each year during the Qualified Project Period the following information for each building in the Project and retain such records for at least six years after the due date (with extensions) for filing the federal tax return for that year (provided, however, that the records for the first year ofthe Qualified Project Period must be retained for at least six years beyond the due date (with extensions) for filing the federal income tax return for the last year of the compliance period of the building): (i) the total number of Dwelling Units in the building (including the number of bedrooms and the size in square feet of each residentialrental unit); (ii) the percentage of Dwelling Units in the building that are Qualified Units; (iii) the rent charged on each Dwelling Unit in the building, including any utility allowances; (iv) the number of occupants in each Qualified Unit and changes in the number of occupants in each Qualified Unit; (v) the Qualified Unit vacancies in the building and information that indicates when and to whom the next available units were rented; (vi) the annual income certification of each Qualified Tenant per Qualified Unit; (vii) documentation to support each Qualified Tenant's annual income certification (for example, a copy of the Qualified Tenant's federal income tax return, Forms W-2 or verifications of income from third parties such as employers or state agencies paying unemployment compensation). Tenant income is to be calculated in a manner consistent with the determination of annual income under Section 8 of the United States Housing Act of 1937 ("Section 8") and not in accordance with the determination of gross income for federal income tax Kulak Rock" Fiml LihmTy-4851-512S-6832.1 7