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the cost to each such person of that person’s undivided interest or right in each such property is deemed to be an amount equal to the total of
the cost to each such person of that person’s undivided interest or right in each such property is deemed to be an amount equal to the total of
the cost to each such person of that person’s undivided interest or right in each such property is deemed to be an amount equal to the total of
the cost to each such person of that person’s undivided interest in each such property shall be deemed to be an amount equal to the total of