(a) With respect to any recovery property to which section 168 of the Internal Revenue Code applies, which is a building or a structural component of a building and which is disposed of or ceases to be in qualified use prior to the end of the period over which the taxpayer chooses to deduct the property under section 168 of the Internal Revenue Code, the difference between the investment credit taken and the investment credit allowed for actual use must be added back to the ordinary tax otherwise due in the year of disposition or disqualification.

(b) The amount of investment credit to be added back pursuant to clause ( a ) of this subparagraph is computed as follows:

(1) divide the total number of months of qualified use of the property by the total number of months over which the taxpayer chose to deduct the property under section 168 of the Internal Revenue Code;

(2) multiply the amount computed in subclause ( 1 ) of this clause by the amount of the investment credit claimed on the property to ascertain the investment credit allowed for actual use;

(3) subtract the investment credit allowed for actual use from the investment credit claimed on the property to determine the amount of investment credit to be added back; and

(4) add the amount of investment credit to be added back to the ordinary tax due for the year the property was disposed of or ceased to qualify.

(c) An add-back, pursuant to clause ( a ) of this subparagraph, of the investment credit taken will not be required if the property is disposed of or ceases to be in qualified use for more than 12 consecutive years or after the end of the total number of months over which the taxpayer chose to deduct the property under section 168 of the Internal Revenue Code.

(d) property on which a retail enterprise credit was allowed and subsequently leased to others.