53. The second paragraph shall apply where
(1) consideration is paid for a supply and other consideration is paid for one or more other supplies or matters; and
(2) the consideration for one of the supplies or matters exceeds the consideration that would be reasonable if the other supply were not made or the other matter were not provided.
The consideration for each of the supplies and matters is deemed to be that part of the total of all amounts, each of which is consideration for one of those supplies or matters, that may reasonably be attributed to each of those supplies and matters.