qualified property
(A)The term “qualified property” means, with respect to any qualified trade or business for a taxable year, tangible property of a character subject to the allowance for depreciation under— (i)which is held by, and available for use in, the qualified trade or business at the close of the taxable year, (ii)which is used at any point during the taxable year in the production of qualified business income, and (iii)the depreciable period for which has not ended before the close of the taxable year.