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the amount, if any, designated by the corporation in its return of income for the taxation year, and
the amount, if any, designated by the corporation in its return of income for the taxation year, and
the amount, if any, designated by the corporation in its return of income for the taxation year, and
all or substantially all of the gross revenue of the particular business is derived from the sale, leasing, rental or development of properties or the rendering of services; and