applicable percentage
(B)In the case of property described in subparagraph (B) or (C) of paragraph (2), the term “applicable percentage” means— (i)in the case of property placed in service after, and before, 100 percent, (ii)in the case of property placed in service after, and before, 80 percent, (iii)in the case of property placed in service after, and before, 60 percent, (iv)in the case of property placed in service after, and before, 40 percent, and (v)in the case of property placed in service after, and before, 20 percent.