Which of the following actions is not typically part of the process for determining a building's applicable fraction?

Determining a building's applicable fraction involves calculating the proportion of low-income units in a building to the total number of units, which is critical in establishing eligibility for tax credits. The applicable fraction is primarily derived from the unit percentage and square footage percentage.

Calculating the unit percentage refers to assessing the ratio of affordable units to total units, which provides insight into how many units are designated for low-income residents. This is crucial for understanding the building's overall compliance with tax credit requirements.

Calculating the square footage percentage similarly involves determining how much space within the building is designated for low-income tenants compared to the total square footage. This metric is also important in establishing eligibility and calculating benefits.

Comparing the two percentages helps to finalize the applicable fraction. It allows for a comprehensive understanding of how much of the property is serving the low-income demographic, thereby ensuring that tax credits are allocated appropriately.

Calculating average rental income, while potentially useful for other financial evaluations, does not inform the applicable fraction calculation itself. It does not directly relate to how units are designated or how compliance is measured regarding the low-income housing tax credit requirements. Thus, this action is not typically part of the process for determining a building's applicable fraction.