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for the 2013 to 2015 taxation years, the amount determined by the formula[$80,000 × A/(A + B)] + [C × B/(A + B)] where A is the individual’s income described in paragraph (1)(d) for the taxation year that is earned in connection with a contract that was committed to in writing before March 29, 2012 by a specified employer of the individual, B is the individual’s income described in paragraph (1)(d) for the taxation year, other than income included in the description of A, and C is