qualified business use
(i)The term “qualified business use” shall not include— (I)leasing property to any 5-percent owner or related person, (II)use of property provided as compensation for the performance of services by a 5-percent owner or related person, or (III)use of property provided as compensation for the performance of services by any person not described in subclause (II) unless an amount is included in the gross income of such person with respect to such use, and, where required, there was withholding under chapter 24. (ii)Clause (i) shall not apply with respect to any aircraft if at least 25 percent of the total use of the aircraft during the taxable year consists of qualified business use not described in clause (i). (D)For purposes of this paragraph—