; or (ii) $20,000, or more with respect to the value immediately prior to the governmental action; or (E) under any other circumstance where a taking has occurred within the meaning of the fifth amendment of the United States Constitution. (b) Burden of proof (1) The agency shall bear the burden of proof in any action described under— (A) subsection (a)(2)(A), with regard to showing the nexus between the stated governmental purpose of the governmental interest and the impact on the proposed use of private property; (B) subsection (a)(2)(B), with regard to showing the proportionality between the exaction and the impact of the proposed use of the property