applicable passenger vehicle

(i) the original use of which commences with the taxpayer,

(ii) which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails),

(iii) which has at least 2 wheels,

(iv) which is a car, minivan, van, sport utility vehicle, pickup truck, or motorcycle,

(v) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, and

(vi) which has a gross vehicle weight rating of less than 14,000 pounds.