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the amount designated in the election in respect of the property exceeds 11/10 of its fair market value at the end of February 22, 1994, or
the amount designated in the election in respect of the property exceeds 11/10 of its fair market value at the end of February 22, 1994, or
the amount designated in the election in respect of the property exceeds 11/10 of its fair market value at the end of February 22, 1994, or