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the proportion of the particular amount that the amount outstanding or the fair market value, as the case may be, is of the total of all amounts each of which is
the proportion of the particular amount that the amount outstanding or the fair market value, as the case may be, is of the total of all amounts each of which is
the proportion of the particular amount that the amount outstanding or the fair market value, as the case may be, is of the total of all amounts each of which is