(1) (a) For purchasers or lessors of safe harbor leases, the following additions shall be made to unadjusted income: (i) interest expense; and (ii) depreciation claimed on safe harbor lease property. (b) For purchasers or lessors of safe harbor leases, the following subtractions shall be made from unadjusted income: (i) rental income; and (ii) amortization of the purchase price of tax benefits.

(a) For purchasers or lessors of safe harbor leases, the following additions shall be made to unadjusted income: (i) interest expense; and (ii) depreciation claimed on safe harbor lease property.

(i) interest expense; and

(ii) depreciation claimed on safe harbor lease property.

(b) For purchasers or lessors of safe harbor leases, the following subtractions shall be made from unadjusted income: (i) rental income; and (ii) amortization of the purchase price of tax benefits.

(i) rental income; and

(ii) amortization of the purchase price of tax benefits.

(2) (a) For sellers or lessees of safe harbor leases the following additions shall be made from unadjusted income: (i) the amount of gain on the sale of federal tax benefits; and (ii) rental expense on safe harbor lease property. (b) For sellers or lessees of safe harbor leases the following subtractions shall be made to unadjusted income: (i) interest income; and (ii) depreciation on safe harbor lease property.

(a) For sellers or lessees of safe harbor leases the following additions shall be made from unadjusted income: (i) the amount of gain on the sale of federal tax benefits; and (ii) rental expense on safe harbor lease property.

(i) the amount of gain on the sale of federal tax benefits; and

(ii) rental expense on safe harbor lease property.

(b) For sellers or lessees of safe harbor leases the following subtractions shall be made to unadjusted income: (i) interest income; and (ii) depreciation on safe harbor lease property.

(i) interest income; and

(ii) depreciation on safe harbor lease property.