(1) Should a horse of an entry or one horse of the mutuel field finish first and another horse of the entry or mutuel field finish in a dead heat with another horse or second place, the place pool shall be calculated as follows:

(a) Deduct 20%.   Deduct the value of the two winning tickets.   Divide net pool in two.   Allot half the net pool to the horse finishing first and the remaining half divided between the two horses finishing in a dead heat for second place.   Couple the portions allotted to each horse by the value of tickets sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor plus the purchase price of each ticket.

(2) Should two horses of an entry or of the mutuel field finish in a dead heat for the first place, the place pool shall be calculated as a straight pool.

(3) Should one horse of an entry or one horse of the mutuel field finish first and another horse of the entry or of the mutuel field finish in a dead heat with another horse for third place, the show pool shall be calculated as follows:

(a) Deduct 20%.   Deduct the value of the winning tickets.   Allot one-third to the horse finishing first.   Allot one-third to the horse finishing second.   Divide the remaining third between the two horses finishing third.   Couple the portions allotted to the two horses involved in the entry or mutuel field.   Divide portions allotted to each horse by the value of the tickets sold on such horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor, plus the purchase price of each ticket.

(4) Should one horse of an entry or one horse of a mutuel field finish second and another horse of the entry or mutuel field finish in a dead heat with another horse for third place, the show pool shall be calculated as outlined in the preceding section.

(5) Should two horses of an entry or of the mutuel field finish first and second and another horse of the entry or mutuel field finish in a dead heat with another horse for third place, the show pool shall be calculated as follows:

(a) Deduct 20%.   Deduct the value of the winning tickets.   Allot one-third to the horse finishing first.   Allot one-third to the horse finishing second.   Divide the remaining third between the two horses finishing third.   Couple the portions allotted to the three horses involved in the entry or mutuel field.   Divide portions allotted to each horse by the value of tickets sold on each horse.   Pay off at the result obtained multiplied by the dollar amount wagered by each bettor, plus the purchase price of each ticket.