ii. the aggregate of(1) all amounts each of which is the amount of a reserve, other than a reserve described in paragraph a of section 840, to the extent that it is included in the amount determined under subparagraph i and is deducted in computing its income under Part I for the year,
(2) all amounts each of which is the amount of a reserve described in paragraph a of section 840, to the extent that it is included in the amount determined under subparagraph i and is deductible under that paragraph a in computing its income under Part I for the year, and
(3) all amounts each of which is the amount outstanding, including any interest accrued thereon, at the end of the year in respect of a policy loan, within the meaning of paragraph h of section 835, that was made by the life insurer, to the extent that it is deducted in computing an amount determined under subparagraph 2.