487.2.1. The amount referred to in section 487.2 is the aggregate of(a) the interest for the year paid on each such debt not later than 30 days after the end of the year; and
(b) the portion of the interest paid or payable for the year in respect of each such debt by a person or entity contemplated in subparagraph a, b or c of the first paragraph of section 487.2 that is reimbursed by the debtor in the year or within 30 days after the end of the year to the person or entity who made the payment referred to in that paragraph.