applicable agency determines is required for the financial feasibility of the project and its viability for completion and availability for public use throughout the credit period. (II) Minimum feasibility determination In making the determination under subclause (I), such entity shall consider the sources and uses of funds and the total financing planned for the project, any proceeds or receipts expected to be generated by reason of tax benefits, the reasonableness of the developmental and operational costs of the project over the full expected operational life of the project, ancillary costs (including right-of-way and procurement costs), financing costs, and retained and transferred risk. (C) Special rules relating to Move America project credit (i) Limitation The amount allocated to a qualified project under subparagraph (A)(i) shall not exceed the eligible basis of such project. (ii) Eligible basis For purposes of this section, except as provided in clause (iii), the eligible basis of any qualified project is the lesser of— (I) the portion of the basis of such project which is attributable to the taxpayer's equity investment in the costs of the project which are subject to the allowance for depreciation (as estimated as of the date of the allocation), or (II) 20 percent of the costs of the project which are subject to the allowance for depreciation (as estimated as of the date of the allocation). (iii) Exclusion of government assistance Eligible basis shall not include any portion of the basis of such project which is attributable to any assistance or financing provided by a Federal, State, or local government (as estimated as of the date of the allocation). (D) Reversion of unallocated limitation Any portion of the State credit limitation for any calendar year which remains unallocated as of the last day of such calendar year shall revert to inclusion in the State's Move America volume cap under section 142A(d) as if it had never been exchanged under paragraph (1). . (b) Credits made part of general