I am trying to figure out how to apply this credit to a public high school in a semi-rural location. Obviously the baseline is not everyone driving by themselves in a car. The kids below driving age could not be included. So if I follow Option 3 I assume I would include all of the staff and the kids over drving age in the survey? The over 16 year old kids with driver's licenses who arrive by bus would count toward the qualifying percentage? Any guidance on how to apply this credit to a public high school would be appreciated.
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