for public use throughout the credit period. (II) Minimum feasibility determination In making the determination under subclause (I), such entity shall consider the sources and uses of funds and the total financing planned for the facility, any proceeds or receipts expected to be generated by reason of tax benefits, the reasonableness of the developmental and operational costs of the facility over the full expected operational life of the facility, ancillary costs (including right-of-way and procurement costs), financing costs, and retained and transferred risk. (C) Special rules relating to Move America equity credit (i) Limitation The amount allocated to a qualified facility under subparagraph (A)(i) shall not exceed the eligible basis of such facility. (ii) Eligible basis For purposes of this section, except as provided in clause (iii), the eligible basis of any qualified facility is the lesser of— (I) the portion of the basis of such facility which is attributable to the aggregate amount of equity investment of all taxpayers in the costs of the facility which are subject to the allowance for depreciation (determined as of the last day of the calendar year in which the facility is placed in service), or (II) 20 percent of the costs of the facility which are subject to the allowance for depreciation (determined as of the last day of the calendar year in which the facility is placed in service). (iii) Exclusion of government assistance Eligible basis shall not include any portion of the basis of such facility which is attributable to any assistance or financing provided by a Federal, State, or local government (determined as of the last day of the calendar year in which the facility is placed in service). (D) Reversion of unallocated limitation Any portion of the State credit limitation for any calendar year which remains unallocated as of the last day of such calendar year shall revert to inclusion in the State's Move America volume cap under section 142A(d) as if it had never been exchanged under paragraph