"DV" is the dutiable value;

"A" is the value of the partnership interest, or so much of the consideration for the dutiable transaction as relates to the partnership interest, whichever is the greater;

"X" is the unencumbered value of all dutiable property of the partnership;

"Y" is the unencumbered value of all assets of the partnership.

      (2) For the purposes of this section and despite subsection (1), the unencumbered value of dutiable property that is a business asset to which section 24 applies is the dutiable value of the business asset determined in accordance with section 24.