752.0.23.1. For the purposes of subparagraph b of the third paragraph of section 752.0.0.3, if an individual to whom section 752.0.0.3 applies for a taxation year is referred to in the second paragraph of section 22, no amount in dollars referred to in section 752.0.0.1 shall exceed that portion of the amount that is the proportion determined under that second paragraph in respect of the individual for the year.