(B) the original use of which commences with a person other than the taxpayer, (C) which is acquired by the taxpayer in a qualified sale, (D) registered by the taxpayer for operation in a State or possession of the United States, and (E) which meets the requirements of subparagraphs (C), (D), (E), and (F) of section 30D(d)(1). (2) Qualified sale The term qualified sale means a sale of a motor vehicle— (A) by a person who holds such vehicle in inventory (within the meaning of section 471) for sale or lease, (B) for a sale price of less than $25,000, and (C) which is the first transfer since the date of the enactment of this section to a person other than the person with whom the original use of such vehicle commenced. (3) Qualified buyer The term qualified buyer means, with respect to a sale of a motor vehicle, a taxpayer— (A) who is an individual, (B) who purchases such vehicle for use and not for resale, (C) with respect to whom no deduction is allowable with respect to another taxpayer under section 151, (D) who has not been allowed a credit under this section for any sale during the 3-year period ending on the date of the sale of such vehicle, and (E) who possesses a certificate issued by the seller that certifies— (i) that the vehicle is a previously-owned qualified plug-in electric drive motor vehicle, (ii) the capacity of the battery at time of sale, and (iii) such other information as the Secretary may require. (4) Motor vehicle