For the purposes of this subdivision:
(3) For the purposes of this subdivision:
(i)the term grossly erroneous items means, with respect to any spouse, any item of New York adjusted gross income attributable to such spouse which is omitted from New York adjusted gross income and any claim of a New York deduction, exemption#
(i) the term grossly erroneous items means, with respect to any spouse, any item of New York adjusted gross income attributable to such spouse which is omitted from New York adjusted gross income and any claim of a New York deduction, exemption, credit or basis by such spouse in an amount for which there is no basis in fact or law;
(ii)the term substantial understatement means the excess of the amount of the New York State personal income tax required to be shown on the New York State personal income tax return for the taxable year, over the amount of New York State perso#
(ii) the term substantial understatement means the excess of the amount of the New York State personal income tax required to be shown on the New York State personal income tax return for the taxable year, over the amount of New York State personal income tax imposed which is shown on the New York State personal income tax return, reduced by any rebate (within the meaning of section 681[g] of the Tax Law), which exceeds $100; and
(iii)the determination of the spouse to whom items of New York adjusted gross income (other than New York adjusted gross income from property) are attributable will be made without regard to community property laws.#
(iii) the determination of the spouse to whom items of New York adjusted gross income (other than New York adjusted gross income from property) are attributable will be made without regard to community property laws.