qualified property
(B)The term “qualified property”, when used with respect to an obligatory disbursement agreement, means property subject to the lien imposed byat the time of tax lien filing and (to the extent that the acquisition is directly traceable to the disbursements referred to in subparagraph (A)) property acquired by the taxpayer after tax lien filing. (C)Where the obligatory disbursement agreement is an agreement ensuring the performance of a contract between the taxpayer and another person—