“ The last sentence of section 55 (d) (3) is amended— (A) by striking ``paragraph (1) (C) (i) '' and inserting ``paragraph (1) (C) ''; and (B) by striking ``$165,000 or (ii) $22,500'' and inserting ``the minimum amount of such income (as so determined) for which the exemption amount under paragraph (1) (C) is zero, or (ii) such exemption amount (determined without regard to this paragraph) ''. ”