Increase in adjusted basis.
Increase in adjusted basis. The amount under this subparagraph is the amount (not less than zero) by which
(i) The borrower's adjusted basis (determined as of the end of its taxable year in which the producer's loan is made) in all of its property which is described in paragraph (b)(2)(ii) (plant and equipment), and (iii) (property held primarily for sale or lease) of this section, including any such property acquired by it during such taxable year, exceeds
(ii) Its adjusted bases in all such property (determined as of the beginning of such year).