qualified revitalization expenditure
(A)The term “qualified revitalization expenditure” means any amount properly chargeable to capital account for property for which depreciation is allowable under(without regard to this section) and which is— (i)nonresidential real property (as defined in), or (ii)property (as defined in section 1250(c)) which is functionally related and subordinate to property described in clause (i). (B) (i)In the case of a building described in paragraph (1)(B), the cost of acquiring the building or interest therein shall be treated as a qualified revitalization expenditure only to the extent that such cost does not exceed 30 percent of the aggregate qualified revitalization expenditures (determined without regard to such cost) with respect to such building.