correctly cite the highlighted sentence in the following excerpt from the internal revenue code.

Section 280G-Golden Parachute Payments

(a) General rule-No deduction shall be allowed under this chapter for any excess parachute payment.

(b) Excess parachute payment.- For purposes of this section -

(1) In general - The term "excess parachute payment" means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment.

(2) Parachute payment defined

(A) In general - The term "parachute payment" means any payment in the nature of compensation to (or for the benefit of ) a disqualified individual if -

(i) such payment is contignent on a change -

(I) in teh ownership or effective control of the conrporation, or

(II) in the ownership of a substantial portion of the assets of the corporation, and

(ii) the aggregate present value of the payments in teh nature of compensation...(language omitted).

(B) Agreements - The term "parachute...(language omitted).

(C) Treatment of ...(language omitted)...pursuant to -

(i) an agreement entered in to within 1 year before the change described in subparagrpah (A)(i), or

(ii) an amendment made within such 1 -year period of a previous agreement, ...(language omitted).