qualified zone employee
(2)The term “qualified zone employee” shall not include— (A)any individual described in subparagraph (A), (B), or (C) of section 51(i)(1), (B)any 5-percent owner (as defined in), (C)any individual employed by the employer for less than 90 days, (D)any individual employed by the employer at any facility described in section 144(c)(6)(B), and (E)any individual employed by the employer in a trade or business the principal activity of which is farming (within the meaning of subparagraph (A) or (B) of section 2032A(e)(5)), but only if, as of the close of the taxable year, the sum of— (i)the aggregate unadjusted bases (or, if greater, the fair market value) of the assets owned by the employer which are used in such a trade or business, and (ii)the aggregate value of assets leased by the employer which are used in such a trade or business (as determined under regulations prescribed by the Secretary),