of $10, such dollar amount shall be rounded to the next lowest multiple of $10. (B) Asset threshold If the $10,000,000 dollar amount in subsection (b)(2), after being increased under paragraph (1), is not a multiple of $10,000, such dollar amount shall be rounded to the next lowest multiple of $10,000. (C) Other dollar amounts If any dollar amount in subsection (b) or (c) (other than any amount to which subparagraph (A) or (B) applies), after being increased under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000. . (B) Information required to be sent to other taxpayers Section 6724(d)(2) is amended— (i) by striking or at the end of subparagraph (II), (ii) by striking the period at the end of the first subparagraph (JJ) (relating to section 6226) and inserting a comma, (iii) by redesignating the second subparagraph (JJ) (relating to section 6050Y) as subparagraph (KK), (iv) by striking the period at the end of subparagraph (KK) (as redesignated by clause (iii)) and inserting a comma, and (v) by inserting after subparagraph (KK) (as so redesignated) the following new subparagraphs: (LL) section 6039K(c) (relating to disposition of qualified opportunity fund investments), or (MM) section 6039L (relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses). . (3) Electronic filing Section 6011(e) is amended by adding at the end the following new paragraph: (8) Qualified opportunity funds and qualified rural opportunity funds Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund shall be filed on magnetic media or other machine-readable form. . (4) Clerical amendments (A) The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6039J the following new items: Sec. 6039K. Returns with respect to qualified opportunity funds and