Qualified distribution
For purposes of this subparagraph, the term “qualified distribution” means any distribution—
(I)#
which is a qualified first-time homebuyer distribution,
(II)#
which was to be used to purchase or construct a principal residence in a qualified disaster area, but which was not so used on account of the qualified disaster with respect to such area, and
(III)#
which was received during the period beginning on the date which is 180 days before the first day of the incident period of such qualified disaster and ending on the date which is 30 days after the last day of such incident period.