In the formula provided for in subparagraph a of the first paragraph, (a) A is the cost amount, determined without reference to this chapter, to the taxpayer of the original share immediately before the distribution or, if the original share is disposed of by the taxpayer before the distribution, immediately before its disposition;
(b) B is the fair market value of the spin-off share immediately after its distribution to the taxpayer; and
(c) C is the aggregate of i. the fair market value of the original share immediately after the distribution of the spin-off share to the taxpayer, and
ii. the fair market value of the spin-off share immediately after its distribution to the taxpayer.