For purposes of this paragraph, property which ceases to be in qualified use includes, but is not limited to:

(b) property which is no longer used in the production of goods or as an air pollution control facility, a water pollution control facility or a research or development facility;

(c) qualified property which has been converted to personal use;

(d) qualified property which was retired prior to:

(1) the expiration of its useful life in the case of property depreciable pursuant to section 167 of the Internal Revenue Code;

(2) 36 months in the case of three-year property (as defined in section 168[c][2] of the Internal Revenue Code) for which a recovery deduction is allowable under section 168 of the Internal Revenue Code;

(3) 60 months in the case of 5-year property, 10-year property and 15-year real property (as defined in section 168[c][2] of the Internal Revenue Code) for which a recovery deduction is allowable under section 168 of the Internal Revenue Code; or

(4) 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 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

(e) property on which an investment credit was allowed and subsequently leased to others.