if the wage and asset limitation with respect to such corporation exceeds the amount described in subsection (a)(2)(A)(i), then such excess shall be a carryover to the first preceding taxable year and to any of the first 10 succeeding taxable years, in that order, and, subject to the limitations of clause (ii), shall be added to the wage and asset limitation for the taxable year to which it is carried. (ii) Limitation The unused amount which may be taken into account under clause (i) for any taxable year shall not exceed the amount (if any) by which the amount described in subsection (a)(2)(A)(i) for such taxable year exceeds the sum of— (I) the wage and asset limitation with respect to such corporation for such taxable year determined without regard to this paragraph, and (II) the amounts which, by reason of this paragraph, are carried to such taxable year and are attributable to taxable years before the unused amount. (B) Controlled foreign corporations (i) In general In the case of a qualified domestic corporation described in subsection (b)(1)(B), if the amount described in subsection (a)(2)(B)(ii) for any taxable year exceeds the intangible low-taxed income tax amount, then such excess shall be a carryover to the first preceding taxable year and to any of the first 10 succeeding taxable years, in that order, and, subject to the limitations of clause (ii), shall be added to the amount described in subsection (a)(2)(B)(ii) for the taxable year to which it is carried. (ii) Limitation The unused amount which may be taken into account under clause (i) for any taxable year shall not exceed the amount (if any) by which the intangible low-taxed income tax amount for such taxable year exceeds the sum of— (I) the amount described in subsection (a)(2)(B)(ii) for such taxable year determined without regard to this paragraph, and (II) the amounts which, by reason of this paragraph, are carried to such taxable year and are attributable to taxable years before the unused amount. (3) Separate application to each possession