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the other person’s only income for the year were the amount determined by the formula A + B - C where A is the total of all amounts each of which is the individual’s income from a business for a short fiscal period, B is the total of all amounts each of which is an amount deducted under subsection 34.2(8) in computing the individual’s income for the taxation year in which the individual dies, and C is the total of all amounts each of which is an amount included under subsection 34.1(9) in computing the individual’s income for the taxation year in which the individual dies, and