It wouldn't be eligible for M and P, because you're producing gas. As the rules are currently written, M and P excludes production of gas. With the gasifying component of the facility, if you end up in that category, then you end up in class 1 at 4%. Arguably you can try to squeeze into the M and P, but it becomes a bit of a debate whether you get there or not.
On September 29th, 2009. See this statement in context.