the case of an individual who is a member of a condominium management association with respect to a condominium which the individual owns, such individual shall be treated as having made the individual's proportionate share of any expenditures for energy efficiency improvements of such association. (B) Condominium management association For purposes of this paragraph, the term condominium management association means an organization which meets the requirements of paragraph (1) of section 528(c) (other than subparagraph (E) thereof) with respect to a condominium project substantially all of the units of which are used as residences. (3) Allocation in certain cases If less than 80 percent of the use of a property is for nonbusiness purposes, only that portion of the expenditures for energy efficiency improvements for such property which is properly allocable to use for nonbusiness purposes shall be taken into account. (e) Certification (1) In general (A) Accredited third party A certification described in this section shall be made by a third party that is accredited by a certification program approved by the Secretary, in consultation with the Secretary of Energy. (B) Guidance A certification described in this section shall be made in accordance with guidance prescribed by the Secretary, in consultation with the Secretary of Energy. Such guidance shall— (i) specify procedures and methods for calculating annual energy consumption levels, and (ii) include requirements to ensure the safe operation of energy efficiency improvements and that all improvements are installed according to the applicable standards of such certification program. (2) Computer software (A) In general Any calculation under paragraph (1)(B)(i) shall be prepared by qualified computer software. (B) Qualified computer software For purposes of this paragraph, the term qualified computer software has the same meaning given such term under section 45L(d)(2). (f) Basis adjustment For purposes of this subtitle, if a credit is allowed under this