An owner, operator, manager, or lessor of a place of public accommodation is not required to make a reasonable accommodation, if it is demonstrated that the accommodation would impose undue hardship or expense to the operation of the business or program. The owner, operator, manager, or lessor of a place of public accommodation has the burden of proving an inability to accommodate an individual with a disability because of undue hardship or expense. In determining if an accommodation would impose undue hardship or expense, the following factors shall be considered: The nature and cost of the accommodation needed; The financial resources of the individual or entity that owns, operates, manages, or leases the place of public accommodation, and a parent corporation, if applicable; The overall size of the place of public accommodation, and number and type of facilities; The type of business or program of the public accommodation; and Legitimate safety requirements that are necessary for safe operation. Safety requirements referred in §C(5) of this regulation shall be based on actual information or data, not speculation, conjecture, stereotypes, or generalizations about individuals with disabilities.