during the applicable recovery period, (v) which, in the case of an improvement described in clause (ii)(III), the design and installation has been completed, observed, or approved by an individual qualified by industry-recognized professional credential programs in building envelope quality assurance, as identified by the Secretary of Energy (following an opportunity for, and consideration of, public input), and (vi) which is placed in service before January 1, 2026, and (vii) with respect to which the taxpayer elects the application of this subparagraph. (B) Performance requirements An improvement meets the performance requirements of this subparagraph if— (i) in the case of lighting, it meets the lighting power allowances, densities, and control specifications in the prescriptive option of the International Green Construction Code (2018), (ii) in the case of a unitary air-cooled air conditioner, it meets or exceeds Consortium for Energy Efficiency Tier 2, as in effect on January 1, 2019, (iii) in the case of a unitary water-cooled and evaporatively cooled air conditioner, it meets or exceeds Consortium for Energy Efficiency Tier 1, as in effect on January 1, 2019, (iv) in the case of a unitary heat pump— (I) with a capacity of less than 65,000 Btu per hour, it meets or exceeds Consortium for Energy Efficiency Tier 2, as in effect on January 1, 2019, or (II) with a capacity of 65,000 Btu per hour or greater, it meets or exceeds Consortium of Energy Efficiency Tier 1, as in effect on January 1, 2019, (v) in the case of a variable refrigerant flow multisplit air conditioner or variable refrigerant flow multisplit heat pump— (I) with a capacity of less than 65,000 Btu per hour, it meets or exceeds Consortium for Energy Efficiency Tier 2, as in effect on January 12, 2016, or (II) with a capacity of 65,000 Btu per hour or greater, it meets or exceeds Consortium of Energy Efficiency Tier 1, as in effect on January 12, 2016, (vi) in the case of a boiler, it meets or exceeds Consortium for Energy Efficiency Tier 1, as