10 YEAR TAX CREDIT INCENTIVE BY THE SPONSOR. PLEASE INQUIRE TO FIND OUT. Perched atop revered 1 Brooklyn Bay, this sprawling four-bedroom, three-bathroom penthouse impresses with stunning views, two private terraces and gorgeous designer interiors in an amenity-rich Sheepshead Bay condominium. Spanning more than 2,500 square feet, this half-floor home boasts remarkable natural light and views thanks to floor-to-ceiling windows on the northern, eastern and southern exposures. A gracious entry gallery introduces 11-foot-tall ceilings and wide-plank hardwood floors. Ahead, the expansive living room beckons with a seamless indoor-outdoor flow to the 394-square-foot southern terrace overlooking Sheepshead Bay and Breezy Point. The adjacent dining room welcomes lavish entertaining, or step onto the 240-square-foot eastern balcony for extraordinary al fresco meals and glorious sunrise outlooks. The adjacent open kitchen dazzles with a large pantry and custom Italian cabinetry topped with honed quartz countertops and glass tile backsplashes. Enjoy effortless cooking and cleanup with a fleet of stainless steel appliances, including a vented cooktop, wall ovens, dishwasher, wine cooler and microwave drawer by Viking and a Sub-Zero French door refrigerator. A semi-split bedroom layout places the owner's suite alongside the southern terrace, where you'll find a walk-in closet and an en suite spa bathroom featuring floor-to-ceiling Carrara marble, a soaking tub, frameless glass shower and double vanity. Along the home's northern exposure, three secondary bedrooms are filled with extraordinary views of the entire Manhattan skyline. A corner junior suite offers a walk-in closet and a private bathroom, and two more bedrooms share a third well-appointed bathroom, providing plenty of room for family, friends and home office needs. A powder room, coat closet and laundry room with a stacked GE washer-dryer complete this magnificent penthouse oasis. Towering over the historic waterfront community of Sheepshead Bay,1 Brooklyn Bay offers more than 33,500 square feet of indoor and outdoor amenity space, including an impressive attended lobby, a high-performance fitness center with a yoga studio, a children's playroom, on-site parking, bike storage and a dog run. The outstanding resident's lounge offers a fireplace and dining area. Just outside, a loggia leads to the glorious outdoor swimming pool and sundeck featuring lounge chairs, cabanas and a landscaped green with a bocce court and barbecue grills. From this premier location, you're close to fantastic waterfront outdoor space along Sheepshead Bay, Coney Island, Manhattan Beach and Marine Park. Enjoy great local shopping, dining and nightlife, while B and Q trains, excellent bus service and nearby parkways put the rest of the city within easy reach.