The Giant consolidated group includes SubTwo, which was acquired as part of a $382$ ownership change. SubTwo brought with it to the group a large NOL carryforward, $$3,000,000$ of which is available this year under the SRLY rules due to SubTwo's positive contribution to the group's taxable income. The $382$ limitation with respect to SubTwo is $$500,000.$

a$.$ How much of SubTwo's NOL $($if any$)$ can be used this year to reduce consolidated taxable income $($before considering the taxable income limitation$)?$

b$.$ Select the appropriate computation as a Microsoft Excel command from below.

DEDUCTION AND $)>0,$SRLYAMT$>(0.$