Definitions
For purposes of this paragraph—
(i)#
adjusted gross income shall be determined in the same manner as under section 219(g)(3), except that any amount included in gross income under subsection (d)(3) shall not be taken into account, and
(ii)#
the applicable dollar amount is—
(I) in the case of a taxpayer filing a joint return, $150,000,
(II) in the case of any other taxpayer (other than a married individual filing a separate return), $95,000, and
(III) in the case of a married individual filing a separate return, zero.
(ii)(I)#
in the case of a taxpayer filing a joint return, $150,000,
(ii)(II)#
in the case of any other taxpayer (other than a married individual filing a separate return), $95,000, and
(ii)(III)#
in the case of a married individual filing a separate return, zero.