The percentage to be In the case of the: taken into account is:
1st Year 50 2nd Year 50 (b) Notwithstanding subparagraph (B) of paragraph (3) of subdivision (a), if the period during which the adjustments are required to be taken into account under Chapter 13 (commencing with Section 24631) is less than two years, those adjustments shall be taken into account ratably over the shorter period.
Ca. Rev. and Tax. Code § 24685