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Itemized Deductions Subject to Section 68 included on Line 3 of Part III: 3. (a) (b) Amount (B) IF Part III, line 8 is less than Part III. Ine 4. THEN divide line 8 by line 4 AND enter the amount in column (B). IF the amounts reported on Part III, lines 4 and 8 are equal. THEN enter 1.