The amount of qualified rehabilitation expenditures to be used in computing the retail enterprise credit is determined by adding:
(ii) The amount of qualified rehabilitation expenditures to be used in computing the retail enterprise credit is determined by adding:
(a)the portion of such expenditures directly attributable to that part of a qualified rehabilitated building employed by the taxpayer in the retail sales activity of the retail enterprise; and#
(a) the portion of such expenditures directly attributable to that part of a qualified rehabilitated building employed by the taxpayer in the retail sales activity of the retail enterprise; and
(b)the portion of such expenditures indirectly attributable to that part of a qualified rehabilitated building employed by the taxpayer in the retail sales activity of the retail enterprise determined by multiplying:#
(b) the portion of such expenditures indirectly attributable to that part of a qualified rehabilitated building employed by the taxpayer in the retail sales activity of the retail enterprise determined by multiplying:
(1) the qualified rehabilitation expenditures such as a new roof, heating system or aluminum siding, equally attributable to all areas of the qualified rehabilitated building; by
(2) a fraction, the numerator of which is the total square feet of area of that part of the qualified rehabilitated building employed by the taxpayer in the retail sales activity and the denominator of which is the total square feet of area of the entire qualified rehabilitated building.
(b)(1)the qualified rehabilitation expenditures such as a new roof, heating system or aluminum siding, equally attributable to all areas of the qualified rehabilitated building; by#
(1) the qualified rehabilitation expenditures such as a new roof, heating system or aluminum siding, equally attributable to all areas of the qualified rehabilitated building; by