Except as provided in subparagraph (iii) of this paragraph, the provisions of this subdivision shall apply:
(i) Except as provided in subparagraph (iii) of this paragraph, the provisions of this subdivision shall apply:
(a)if the innocent spouse's New York adjusted gross income for the most recent taxable year ending before the date the deficiency notice is mailed is $20,000 or less, only if the liability for New York State personal income tax described in pa#
(a) if the innocent spouse's New York adjusted gross income for the most recent taxable year ending before the date the deficiency notice is mailed is $20,000 or less, only if the liability for New York State personal income tax described in paragraph (1) of this subdivision (including interest, penalties and other amounts) attributable to the substantial understatement is greater than 10 percent of such New York adjusted gross income;
(b)if the innocent spouse's New York adjusted gross income for the most recent taxable year ending before the date the deficiency notice is mailed is more than $20,000, only if the liability for New York State personal income tax described in#
(b) if the innocent spouse's New York adjusted gross income for the most recent taxable year ending before the date the deficiency notice is mailed is more than $20,000, only if the liability for New York State personal income tax described in paragraph (1) of this subdivision (including interest, penalties and other amounts) attributable to the substantial understatement is greater than 25 percent of such New York adjusted gross income.