; (2) by amending subparagraph (E) to read as follows: (E) does not include, with respect to a residential mortgage sale, a person or entity (including a corporation, partnership, proprietorship, association, cooperative, estate, or trust) if— (i) such a person or entity provides seller financing, in a 12-month period, for the sale of— (I) no property where the loan or extension of credit is secured by real property that (together with any improvements thereto) has a value of more than $200,000 (as calculated based on principal amount of the loan or extension of credit and the amount of downpayment, if any); (II) not more than 20 properties, where— (aa) each such loan or extension of credit is secured by real property that (together with any improvements thereto) has a value of $200,000 or less (as calculated based on principal amount of the loan or extension of credit and the amount of downpayment, if any); and (bb) at least one such loan or extension of credit is secured by real property that (together with any improvements thereto) has a value of more than $100,000 (as calculated based on principal amount of the loan or extension of credit and the amount of downpayment, if any); and (III) not more than 30 properties, where each such loan or extension of credit is secured by real property that (together with any improvements thereto) has a value of $100,000 or less (as calculated based on principal amount of the loan or extension of credit and the amount of downpayment, if any); and (ii) each piece of real property described under clause (i) is owned by such a person or entity and serves as security for the loan or extension of credit, provided that such loan or extension of credit— (I) is not made by a person or entity that has constructed, or acted as a general contractor for the construction of, a residence on the property in the ordinary course of business of such person, corporation, association, estate, or trust; (II) is fully amortizing