; or (B) for transformers described in subsection (a)(2)(B)(i), as selected from a table of default values as determined by the Secretary in consultation with applicable industry; and (5) that the qualified energy inefficient transformer has been permanently decommissioned and scrapped. (d) Authorized amount of rebate The amount of a rebate provided under this section shall be— (1) for a 3-phase or single-phase transformer with a capacity of not less than 10 and not greater than 2,500 kilovolt-amperes, twice the amount equal to the difference in Watts between the core loss value (as measured in accordance with paragraphs (2) and (4) of subsection (c)) of— (A) the qualified energy inefficient transformer; and (B) the qualified energy efficient transformer