(2) either of the following values, as the case may be:(a) for low-carbon-intensity fuel content to be integrated into gasoline: the value in line 97 in the sheet “Exhaust Emissions” in the column corresponding to the type of low‑carbon‑intensity fuel content concerned and the eligible materials used in its manufacture;
(b) for low-carbon-intensity fuel content to be integrated into diesel fuel: the value in line 143 in the sheet “Exhaust Emissions” in the column corresponding to the type of low‑carbon‑intensity fuel content concerned and the eligible materials used in its manufacture.