Any story having its finished floor surface entirely above grade, except that a basement shall be considered as a first story above grade where the finished surface of the floor above the basement is (1) more than 6 ft (1830 mm) above grade or (2) more than 6 ft (1830 mm) above the finished ground level for more than 50 percent of the total building perimeter, or (3) more than 12 ft (3660 mm) above the finished ground level at any point.