(1) A taxpayer, who is a shareholder of an electing small business corporation, claiming a deduction for gifts of computer equipment as provided for in 15-31-172, MCA, must attach the following information to the tax return claiming the deduction:
(a) a complete description of all items donated;
(b) a statement of the fair market value of each item donated;
(c) the date of manufacture for each item donated;
(d) the date the software was developed; and
(e) a copy of the written statement from the donee in which the donee agrees to accept the property and represents that the property will not be transferred by the donee in exchange for money, other property, or services.
(2) For the purposes of the deduction allowed by 15-31-172, MCA, apparatus intended for use with the computer shall include, but not be limited to, software provided that the software was not developed more than five years prior to the date of its donation to a school.