for any calendar year shall reduce such ceiling for such calendar year by the entire amount so allocated for all months in the credit period (as determined on the basis of the estimates under paragraph (2)(B)) and no reduction shall be made in such agency's State rental reduction credit ceiling for any subsequent calendar year by reason of such allocation. (4) State rental reduction credit ceiling (A) In general The State rental reduction credit ceiling applicable to any State for any calendar year shall be an amount equal to the sum of— (i) the greater of— (I) the per capita dollar amount multiplied by the State population, or (II) the minimum ceiling amount, plus (ii) the amount of the State rental reduction credit ceiling returned in the calendar year. (B) Return of State ceiling amounts For purposes of subparagraph (A)(ii), except as provided in subsection (d)(2), the amount of the State rental reduction credit ceiling returned in a calendar year equals the amount of the rental reduction credit amount allocated to any building which, after the close of the calendar year for which the allocation is made— (i) is canceled by mutual consent of the rental reduction credit agency and the taxpayer because the estimates made under paragraph (2)(B) were substantially incorrect, or (ii) is canceled by the rental reduction credit agency because the taxpayer violates the qualified rental reduction agreement and, under the terms of the agreement, the rental reduction credit agency is authorized to cancel all (or any portion) of the allocation by reason of the violation. (C) Per capita dollar amount