; and (BB) $20,000 in the case of a 1-family residence, $25,604 in the case of a 2-family residence, $30,950 in the case of a 3-family residence, and $38,463 in the case of a 4-family residence; (bb) for the second year beginning after the date of the enactment of the Protecting American Taxpayers and Homeowners Act of 2018, the difference between— (AA) 150 percent of the limitation under subparagraph (A) for such size residence; and (BB) $40,000 in the case of a 1-family residence, $51,208 in the case of a 2-family residence, $61,900 in the case of a 3-family residence, and $76,926 in the case of a 4-family residence; (cc) for the third year beginning after the date of the enactment of the Protecting American Taxpayers and Homeowners Act of 2018, the difference between— (AA) 150 percent of the limitation under subparagraph (A) for such size residence; and (BB) $60,000 in the case of a 1-family residence, $76,812 in the case of a 2-family residence, $92,850 in the case of a 3-family residence, and $103,389 in the case of a 4-family residence; (dd) for the fourth year beginning after the date of the enactment of the Protecting American Taxpayers and Homeowners Act of 2018, the difference between— (AA) 150 percent of the limitation under subparagraph (A) for such size residence; and (BB) $80,000 in the case of a 1-family residence, $102,416 in the case of a 2-family residence, $123,800 in the case of a 3-family residence, and $153,852 in the case of a 4-family residence; and (ee) for the fifth year beginning after the date of the enactment of the Protecting American Taxpayers and Homeowners Act of 2018, the difference between— (AA) 150 percent of the limitation under subparagraph (A) for such size residence; and (BB) $100,000 in the case of a 1-family residence, $128,020 in the case of a 2-family residence, $154,750 in the case of a 3-family residence, and $192,315 in the case of a 4-family residence; (II) the amount that is equal to 115 percent of the median house price in such area for such size residence