73 percent of the amount of assessments estimated to be collected under section 8705 of this title in such fiscal year;

73 percent of the amount of assessments actually collected under section 8705 of this title in the most recent fiscal year for which an audit report has been submitted under section 8704(f)(2)(B) of this title as of the beginning of the fiscal year for which the amount that may be obligated is being determined, less the estimate made pursuant to paragraph (1) for such most recent fiscal year; and

amounts permitted in preceding fiscal years to be obligated pursuant to this subsection that have not been obligated.