; or (ii) is engaged in— (I) exploration for, or development of, crude oil; (II) extraction of crude oil; (III) refining or otherwise processing crude oil or transportation fuel; (IV) commercial storage of crude oil or transportation fuel; (V) transportation by any means of commercial amounts of crude oil or transportation fuel; or (VI) wholesale or retail distribution of crude oil or transportation fuel. (B) Transportation fuel The term transportation fuel means— (i) gasoline; (ii) distillate fuels, including heating oil; (iii) jet fuel; (iv) aviation gasoline