commuter highway vehicle or vanpool vehicle
(ii)The term “commuter highway vehicle or vanpool vehicle” means any vehicle— (I)the seating capacity of which is at least 6 adults (not including the driver); and (II)at least 80 percent of the mileage use of which can be reasonably expected to be for the purposes of transporting commuters in connection with travel between their residences and their place of employment. (j)