; and (II) construction, reconstruction, rehabilitation, and acquisition of real property (including land related to the project and improvements to land), environmental mitigation, construction contingencies, acquisition of equipment directly related to improving system performance, and operational improvements. (ii) Planning grants Eligible project costs for activities funded with a grant under paragraph (3) may include the costs of development phase activities, including planning, feasibility analysis, revenue forecasting, environmental review, preliminary engineering and design work, other preconstruction activities, and other activities consistent with carrying out the purposes of that paragraph. (G) Limitations An eligible entity that receives a grant under subparagraph (A), (B), or (C) of paragraph (4)— (i) may use not more than 25 percent of the amount of the grant for the construction of new capacity