any indebtedness not described in subparagraph (A) or (B), to the extent such indebtedness does not exceed $10,000. (e) Qualified family-Owned business interest (1) In general For purposes of this section, the term qualified family-owned business interest means— (A) an interest as a proprietor in a trade or business carried on as a proprietorship, or (B) an interest in an entity carrying on a trade or business, if— (i) at least— (I) 50 percent of such entity is owned (directly or indirectly) by the decedent and members of the decedent’s family, (II) 70 percent of such entity is so owned by members of 2 families, or (III) 90 percent of such entity is so owned by members of 3 families, and (ii) for purposes of subclause (II) or (III) of clause (i), at least 30 percent of such entity is so owned by the decedent and members of the decedent’s family. For purposes of the preceding sentence, a decedent shall be treated as engaged in a trade or business if any member of the decedent’s family is engaged in such trade or business. (2) Limitation Such term shall not include— (A) any interest in a trade or business the principal place of business of which is not located in the United States, (B) any interest in an entity, if the stock or debt of such entity or a controlled group (as defined in section 267(f)(1)) of which such entity was a member was readily tradable on an established securities market or secondary market (as defined by the Secretary) at any time within 3 years of the date of the decedent’s death, (C) any interest in a trade or business not described in section 542(c)(2), if more than 35 percent of the adjusted ordinary gross income of such trade or business for the taxable year which includes the date of the decedent’s death would qualify as personal holding company income (as defined in section 543(a) without regard to paragraph (2)(B) thereof) if such trade or business were a corporation, and (D) that portion of an interest in a trade or business that is attributable to— (i) cash or marketable securities,