e taxpayer(g) before 1988, or(h) before 1990(i) pursuant to an obligation in writing entered into by the taxpayer before June 18, 1987,(ii) that was under construction by or on behalf of the taxpayer on June 18, 1987, or(iii) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the