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
(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.
(1)the expiration of its useful life, in the case of property depreciable pursuant to section 167 of the Internal Revenue Code; or#
(1) the expiration of its useful life, in the case of property depreciable pursuant to section 167 of the Internal Revenue Code; or
(2)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, in the case of recovery property to which section 168 of the Internal Revenue Code applies; and#
(2) 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, in the case of recovery property to which section 168 of the Internal Revenue Code applies; and