In general
In the case of an individual to whom this subsection applies for any taxable year—
(A)#
the limitation of subsection (a) shall not apply,
(B)#
no taxes paid or accrued by the individual during such taxable year may be deemed paid or accrued under subsection (c) in any other taxable year, and
(C)#
no taxes paid or accrued by the individual during any other taxable year may be deemed paid or accrued under subsection (c) in such taxable year.