at least 80 percent
(B)For purposes of this section, the term “expanded affiliated group” means an affiliated group as defined in section 1504(a), determined— (i)by substituting “more than 50 percent” for “at least 80 percent” each place it appears, and (ii)without regard to paragraphs (2) and (4) of section 1504(b). (C)Except as provided in regulations, the deduction under subsection (a) shall be allocated among the members of the expanded affiliated group in proportion to each member’s respective amount (if any) of qualified production activities income.