Property consisting of more than one element
In applying this subsection in the case of any section 1250 property, there shall be treated as a separate element—
(A)#
each separate improvement,
(B)#
if, before completion of section 1250 property, units thereof (as distinguished from improvements) were placed in service, each such unit of section 1250 property, and
(C)#
the remaining property which is not taken into account under subparagraphs (A) and (B).