taken into account under this section with respect to any qualified low-income building shall not exceed— (i) $120,000, multiplied by (ii) the number of low-income units in the building which are occupied at the close of the applicable taxable year. (c) Applicable taxable year For purposes of this section, the term applicable taxable year means the 1st taxable year in the credit period with respect to the qualified low-income building described in subsection (b)(1). (d) Qualified supportive services For purposes of this section, the term qualified supportive services means services— (1) provided by the owner of a qualified low-income building (directly or through contracts with a third-party service provider) to tenants of the building, (2) which include health services (including mental health services), coordination of tenant benefits, job training, financial counseling, resident engagement services, or services the principal purpose of which is to help tenants retain permanent housing, or such other services as the Secretary may by regulation provide, (3) which are provided at no cost to tenants, and (4) usage of or participation in which is not required for tenants. Such term includes reasonable and necessary measures for the provision of such services, including measures to engage tenants in and coordinate such services and measures required to obtain the certification described in subsection (e)(4). (e) Extended supportive services commitment The term extended supportive services commitment means any agreement between the owner of a qualified low-income building and the housing credit agency which— (1) requires that amounts in a qualified supportive housing reserve fund are spent exclusively on the provision of qualified supportive services to tenants of such building, (2) requires that the amounts in such fund be spent entirely during the extended use period, and provides for the manner in which such spending will be distributed across such period, (3) requires the designation of 1 or more individuals to