(II) auraient été compris dans les catégories 34, 43.1 ou 43.2 de la personne si celle-ci avait choisi de les inclure dans les catégories 43.1 ou 43.2 conformément aux alinéas 1102(8)d) ou (9)d),
(II) would have been included in Class 34, 43.1 or 43.2 of the person from whom it was acquired had the person made a valid election to include the property in Class 43.1 or 43.2, as the case may be, under paragraph 1102(8)(d) or 1102(9)(d), and