State rental reduction credit ceiling applicable to any State for any calendar year shall be an amount equal to the sum of— (i) the greater of— (I) the per capita amount multiplied by the State population, or (II) the minimum ceiling amount, plus (ii) the amount of the State rental reduction credit ceiling returned in the calendar year. (B) Return of State ceiling amounts For purposes of subparagraph (A)(ii), the amount of the State rental reduction credit ceiling returned in a calendar year equals the amount of the rental reduction credit amount allocated to any building which, after the close of the calendar year for which the allocation is made, is canceled by mutual consent of the rental reduction credit agency and the taxpayer. (C) Per capita dollar amount