the sum of the credits from all passive activities allowable for the taxable year under—
(i)#
subpart D of part IV of subchapter A, or
(ii)#
subpart B (other than section 27) of such part IV, exceeds
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the sum of the credits from all passive activities allowable for the taxable year under—
subpart D of part IV of subchapter A, or
subpart B (other than section 27) of such part IV, exceeds