Versions of s. 138(3)(a)(iv)(C)
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the amount, if any, by which the amount described in clause 138(3)(a)(iii)(B) for the year exceeds the amount described in clause 138(3)(a)(iii)(A) for the year, and
the amount, if any, by which the amount described in clause 138(3)(a)(iii)(B) for the year exceeds the amount described in clause 138(3)(a)(iii)(A) for the year, and