Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of qualified property:

1. (1) Its identity;
2. (2) Its actual or reasonably determined cost;
3. (3) Its straight-line depreciation life;
4. (4) The month and taxable year in which it was placed in service;
5. (5) The amount of credit taken; and
6. (6) The date it was disposed of or otherwise ceased to be qualified property.