South Carolina state solar ITC handled wrong

SAM doesn't apply the SC state's ITC credit correctly. There is a $3,500 per year annual limit that can be carried over for 10 years for a maximum credit of $35,000. SAM puts the full $35,000 in the first year. However a nice work around is to drop the ITC altogether and convert to a PTC. You have to run SAM first and get the annual energy so you can calculate the PTC credit in terms of $/kWh. SAM will apply the credit each year for 10 years producing a tax credit of close to $3,500 per year for 10 years. Anybody see a problem with this workaround?