How can the Georgia Film Industry makes sure that filming takes place in Georgia? A) $500,000 minimum spend through single or multi-projects in single year. B) Nonrefundable, transferable once in tranches of at least $100,000 to multiple taxpayers. C) Post production expenditures in Georgia may qualify only if processing footage shot in Georgia. D) No required certification process, exposing buyers to potential recapture of credits once transferred.