In the case of a person described in subparagraph (A) or (B) of section
46
(e)(1) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990), the $25,000 amount specified under subparagraph (B) of paragraph (1) shall equal such person’s ratable share (as determined under section
46
(e)(2) (as so in effect) of such amount.