to or less than 100, (v) greater than 100 and equal to or less than 500, (vi) greater than 500 or equal to or less than 1,000, or (vii) greater than 1,000, (6) with respect to each item of qualified opportunity zone business property held by the fund— (A) the North American Industry Classification Code that applies to the trades or businesses in which such property is held, (B) the census tract in which the property is located, (C) whether the property is owned or leased, (D) the value of the property as of each date described in section 1400Z–2(d)(1), and (E) in the case of real property, number of residential units (if any), (7) whether the average monthly number of full-time equivalent employees of the qualified opportunity fund for the year is— (A) equal to or less than 25, (B) greater than 25 and equal to or less than 50, (C) greater than 50 and equal to or less than 75, (D) greater than 75 and equal to or less than 100, (E) greater than 100 and equal to or less than 500, (F) greater than 500 or equal to or less than 1,000, or (G) greater than 1,000, (8) with respect to each person who disposed of an investment in the qualified opportunity fund during the year— (A) the name and taxpayer identification number of such person, (B) the date or dates on which the investment disposed was acquired, and (C) the date or dates on which any such investment was disposed and the amount of the investment disposed, and (9) such other information as the Secretary may require. (c) Definitions For purposes of this section— (1) In general Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter. (2) Full-time equivalent employees The term full-time equivalent employees means, with respect to any month, the sum of— (A) the number of full-time employees (as defined in section 4980H(c)(4)) for the month, plus (B) the number of employees determined (under rules similar to the rules of section 4980H(c)(2)(E)) by dividing the aggregate number of hours