sum of— (1) the qualified livestock processing facility start-up expenditures of the taxpayer for such taxable year, (2) the qualified livestock processing facility corporate organizational expenditures of the taxpayer for such taxable year, plus (3) the qualified livestock processing facility partnership organizational expenditures of the taxpayer for such taxable year. (b) Qualified livestock processing facility start-Up expenditures For purposes of this section, the term qualified livestock processing facility start-up expenditures means, with respect to any taxpayer for any taxable year, the amount which would be allowed as a deduction under section 195 to such taxpayer for such taxable year with respect to any trade or business which slaughters livestock into meat or meat products if— (1) section 195(b)(1)(A)(ii) were applied— (A) by substituting $10,000 for $5,000 , and (B) by substituting $60,000 for $50,000 , and (2) subsection (f) of this section did not apply. (c) Qualified livestock processing facility corporate organizational expenditures For purposes of this section, the term qualified livestock processing facility corporate organizational expenditures means, with respect to any taxable year of any corporation substantially all of the gross receipts (within the meaning of section 448(c) of the Internal Revenue Code of 1986) of which are reasonably expected to be derived from a trade or business which slaughters livestock into meat or meat products, the amount which would be allowed as a deduction under section 248 to such corporation for such taxable year if— (1) section 248(a)(1)(B) were applied— (A) by substituting $10,000 for $5,000 , and (B) by substituting $60,000 for $50,000 , (2) in the case of any entity with a single owner that is disregarded as an entity separate from its owner, section 248 were applied as if such entity were a corporation, and (3) subsection (f) of this section did not apply. (d) Qualified livestock processing facility partnership organizational expenditures For purposes