This seems like a silly question, but I'm just trying to make sure I'm understandiung the Residential Energy Property credit correctly. If a taxpayer has a new split system put in their home which includes a new central AC and a new furnace, they can take $1200 credit if both the furnace and the AC meet the energy requirements, correct? We would need the cost of each unit separately, but how should we allocate labor if the contractor didn't separate the cost of instaling each component?