For purposes of this paragraph, in the case of the first plan year of any plan (other than a successor plan), the amount taken into account as the actual deferral percentage of nonhighly compensated employees for the preceding plan year shall be—
(i) 3 percent, or
(i)#
3 percent, or
(ii)#
if the employer makes an election under this subclause, the actual deferral percentage of nonhighly compensated employees determined for such first plan year.