With no explanation, chose the best option from "A", "B", "C" or "D". seven most recent tax years. Added by the Act of December 21, 1998, P.L. 1225, 72 P.S. § 5490.5a. 4 . Where the question is one of statutory construction this Court’s review is plenary as it poses a pure issue of law. Frank Bryan, Inc. v. Workers’ Compensation Appeal Board (Bryan, Dec.d.), 921 A.2d 546, 549 n. 4 (Pa.Cmwlth.2007). 5 . While not employing the express word, "provided,” the sentence preceding Subsection (i) functions as a proviso. The natural and appropriate use of a proviso is to restrain or qualify some preceding matter, 1 Pa.C.S. § 1924, and it is generally confined to that which precedes it, unless it is clear that it was intended to apply to a subsequent matter. Orlosky, 304 Pa. at 62, 155 A. at 113. 6 . See also In re Appeal of Martin, 830 A.2d 616 (Pa.Cmwlth.2003) (<HOLDING>); Moyer v. Berks County Board of Assessment

A: holding that rollback taxes are calculated on the basis of the entire tract from which the splitoff parcel was created
B: holding that plaintiff is entitled to damages in an amount to be calculated on the involuntary loan theory
C: holding that the defendants sentence was based on the career offender guidelines despite the fact that the district court calculated an offense level pursuant to the crack guidelines
D: holding that prejudgment interest should not be calculated based on a monthbymonth basis
A.