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was included by the predecessor owner or the successor in computing an amount determined under paragraph (a) of the description of F in the definition cumulative foreign resource expense in subsection 66.21(1) at the end of the year, and
was included by the predecessor owner or the successor in computing an amount determined under paragraph (a) of the description of F in the definition cumulative foreign resource expense in subsection 66.21(1) at the end of the year, and
was included by the predecessor owner or the successor in computing an amount determined under paragraph (a) of the description of F in the definition cumulative foreign resource expense in subsection 66.21(1) at the end of the year, and