  The modified local spin density functional and the related local potential
for excited states is tested by employing the ionization potential theorem. The
functional is constructed by splitting $k$-space. Since its functional
derivative cannot be obtained easily, the corresponding potential is given by
analogy to its ground-state counterpart. Further to calculate the highest
occupied orbital energy $\epsilon_{max}$ accurately, the potential is corrected
for its asymptotic behavior by employing the van Leeuwen and Baerends
correction to it. $\epsilon_{max}$ so obtained is then compared with the
$\Delta$SCF ionization energy calculated using the MLSD functional. It is shown
that the two match quite accurately.
