I did some searching, and it looks like you just change that middle line to this:
SetHandler application/x-httpd-php
Quote:
ForceType
When you are using files with (or without) an extension different then the normal extension for that filetype you can use ForceType in your .htaccess file to make it clear to the server how to handle that file (or all the files in the folder) (this works on servers without phpsuexec).
An example: When you have a file called 'item' (like Nucleus uses for FancyURL's) and want it to be parsed by the server as php you use the following code in your .htaccess file:
??? ForceType application/x-httpd-php
However, when your server uses phpsuexec this will result in an internal server error. To solve this you can simply use SetHandler instead of ForceType, so your .htaccess-file becomes:
??? SetHandler application/x-httpd-php
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