The net amount of the modifications which comprise the New York fiduciary adjustment does not include:

(2) any modification or portion thereof, described in subdivisions (a) and (b) of section 112.2 of this Article, subdivisions (a), (b) and (d)-(g) of section 112.3 of this Article, with respect to any amount which is paid or permanently set aside during the taxable year for a charitable purpose in accordance with the terms of the governing instrument. If a charitable organization is specifically designated in the governing instrument as a distributee of a particular item of income, or portion thereof, in respect of which a modification would ordinarily be required under any of the subdivisions referred to in this paragraph, no part of such modification is to be included in the New York fiduciary adjustment. If a charitable organization is designated in the governing instrument as a distributee of a percentage or part of the estate or trust income, but not as the distributee of a particular item of income, the portion of such a modification to be excluded from the New York fiduciary adjustment is such proportion of the modification as the amount paid or payable to the charitable organization bears to the total income of the estate or trust. The governing instrument of a resident trust provides that the income of the trust is to be divided as follows: one-third to a charitable organization, one-third to a designated beneficiary, and the remaining one-third accumulated for later distribution to a minor. The income of the trust for taxable year 1979 includes interest on California bonds of $9,000 and ordinary dividend in come of $15,000. Based upon these facts, the New York fiduciary adjustment would be determined in the following manner: