; (C) the sale of petroleum products under section 160(f); (D) an activity under part D; and (E) an activity under part E. (2) Covered sale The term covered sale means— (A) the sale of petroleum products in any drawdown and distribution of the Strategic Petroleum Reserve under section 161, including a drawdown and distribution carried out under subsection (g) of such section; (B) the sale of petroleum products under section 160(f); (C) the sale, exchange, or other disposition of petroleum distillate from the Northeast Home Heating Oil Reserve; and (D) the sale, exchange, or other disposition of gasoline or diesel fuel from a Strategic Refined Petroleum Product Reserve. (3) Covered receipts The term covered receipts means— (A) receipts to the United States from the sale of petroleum products in any drawdown and distribution of the Strategic Petroleum Reserve under section 161 (including a drawdown and distribution carried out under subsection (g) of such section), less amounts equal to any amounts appropriated by subsection (k)(2) of such section; (B) receipts to the United States from the sale of petroleum products under section 160(f); (C) receipts to the United States from the sale, exchange, or other disposition of petroleum distillate from the Northeast Home Heating Oil Reserve