where New York adjusted gross income does not exceed $475,000;

(a) married filing jointly or surviving spouse NYID × 25% × lesser of $50,000 or (NYAGI-$200,000) / $50,000

(b) head of household NYID × 25% × lesser of $50,000 or (NYAGI-$150,000) / $50,000

(c) unmarried individual or married filing separately NYID × 25% × lesser of $50,000 or (NYAGI-$100,000) / $50,000 A taxpayer filing as a head of household for the calendar year 1992 has New York adjusted gross income of $230,000 and total New York itemized deduction, before this limitation, of $40,000. The portion of the New York itemized deduction disallowed is computed as follows: $40,000 × 25% × lesser of $50,000 or ($230,000-$150,000) / $50,000 = $40,000 × 25% × lesser of $50,000 or $(80,000) / $50,000 = $40,000 × 25% × $50,000 / $50,000 = $10,000 × 1 = $10,000 itemized deductions disallowed.