the term luxury good means— (A) an item sold to the taxpayer for an amount that exceeds $2,000, (B) a wrist or pocket watch the case of which is clad in or made of precious metal, (C) jewelry containing pearls, gems, precious and semi-precious stones, or precious metals, (D) a fur skin, (E) an item described in subparagraphs (A) through (D) of section 408(m)(2), (F) a flat screen, plasma, or LCD television or display, (G) a television with a screen exceeding 29 inches, (H) a DVD player, (I) a laptop, desktop, or tablet computer, (J) a musical instrument, or (K) a cellular phone. (3) Increase in credit for certain products (A) In general In the case of an energy star product or a climate resilience product, paragraph (1) shall be applied by substituting $1,000 for $500 . (B) Climate resilience product For purposes of this paragraph, the term climate resilience product means a product with respect to which amounts paid or incurred by the taxpayer to purchase the product would qualify as amounts paid or incurred for— (i) qualified energy efficiency improvements or residential energy property expenditures under section 25C, determined without regard to subsection (b) of such section, or (ii) qualified solar electric property expenditures, qualified solar water heating property expenditures, qualified fuel cell property expenditures, qualified small wind energy property expenditures, qualified geothermal heat pump property expenditures, or qualified battery storage technology expenditures under section 25D, determined without regard to subsection (b) of such section. (d) Inflation adjustment (1) In general In the case of any taxable year beginning after 2023, the dollar amounts in this section shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2022 for calendar year 2016 in subparagraph (A)(ii). (2) Rounding If any increase