An individual is a farmer or fisherman, for purposes of this subdivision, for any taxable year, if such individual's New York adjusted gross income from farming (see paragraph [2] of this subdivision) or fishing (see paragraph [3] of this s
(ii) An individual is a farmer or fisherman, for purposes of this subdivision, for any taxable year, if such individual's New York adjusted gross income from farming (see paragraph [2] of this subdivision) or fishing (see paragraph [3] of this subdivision) is:
(a)at least two thirds of such individual's total New York adjusted gross income from all sources for the taxable year; or#
(a) at least two thirds of such individual's total New York adjusted gross income from all sources for the taxable year; or
(b)at least two thirds of such individual's total New York adjusted gross income from all sources shown on such individual's return for the preceding taxable year.#
(b) at least two thirds of such individual's total New York adjusted gross income from all sources shown on such individual's return for the preceding taxable year.