which shall account for direct and indirect, temporary and permanent jobs, (6) with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund— (A) the North American Industry Classification Code that applies to the trades or businesses in which such property is held, (B) the population census tract in which the property is located, (C) whether the property is owned or leased, (D) the aggregate value, as determined under regulations issued by the Secretary, of the items of qualified opportunity zone property held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), and (E) in the case of each building with 1 or more residential rental units— (i) the total number of such residential rental units, (ii) the number of such units occupied by tenants with an income of 50 percent or less of area median income adjusted for family size, (iii) the number of such units occupied by tenants with an income in excess of 50 percent, but not exceeding 60 percent of area median income adjusted for family size, and (iv) whether— (I) at least 20 percent of such units are occupied by tenants described in clause (ii), or (II) at least 40 percent of such units are occupied by tenants with income averaging not more than 60 percent of area median income adjusted for family size, (7) the approximate average monthly number of full-time equivalent employees for the year of the trades or businesses of the qualified opportunity fund in which qualified opportunity zone business property is held (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such trades or businesses as determined appropriate by the Secretary, which shall account for direct and indirect, temporary and permanent jobs, (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