(2) have a legal regulated rent of $2,500 or more per month as of July 1, 2011 or after, and which are occupied by persons who had a total annual income in excess of $200,000 per annum for each of the two preceding calendar years, where the first of such two preceding calendar years is 2010 or later, with total annual income being defined in and subject to the limitations and process set forth in Part 2531 of this Title;
(3) exemption pursuant to this subdivision shall not apply to housing accommodations which became or become subject to the RSL and this Code:
(i) solely by virtue of the receipt of tax benefits pursuant to section 421-a of the Real Property Tax Law, except as otherwise provided in subparagraph (i) of paragraph (f) of subdivision two of such section 421-a, section 11-243 (formerly J51-2.5) or section 11-244 (formerly J51-5) of the Administrative Code of the City of New York, as amended; or
(ii) solely by virtue of article 7-C of the MDL;
(4) in determining whether the legal regulated rent for a housing accommodation is the applicable amount qualifying for deregulation, the standards set forth in subdivision (r) of this section shall be applicable; to be eligible for exemption under this subdivision, the legal regulated rent must continuously be the applicable amount qualifying for deregulation pursuant to subdivision (r) of this section, from the owner's service of the income certification form provided for in section 2531.2 of this Title upon the tenant to the issuance of an order deregulating the housing accommodation.
(t) housing accommodations exempted pursuant to any other provision of law.