; (II) in the case of an employer who is an eligible employer by reason of meeting the requirements of subsection (b)(2)(A)(ii), the date the public health emergency lapses; and (III) in the case of an employer who is an eligible employer by reason of meeting the requirements of subsection (b)(2)(B), the date on which the employer's gross receipts for any 30-day period beginning after the date described in subparagraph (A) are more than 90 percent of such gross receipts for the corresponding 30-day period in the preceding calendar year