Regarding such share of apparently hearty dinner which cannot or will never be sold exclusively by the cause away from interior standards of the taxpayer, diminished sector, otherwise comparable issues, or of the reasoning of being created by the fresh new taxpayer only for the fresh new reason for moving your food so you’re able to an organisation demonstrated for the subparagraph (A), the newest fair market value of these contribution might be computed-
by taking into account the purchase price where a similar or considerably a comparable foodstuff (regarding each other sorts of and you will top quality) are sold by the taxpayer at the time of the fresh new share (or, if not thus sold at such date, in the recent past).