(1) Should two horses of an entry or of the mutuel field finish first and second, the place pool shall be calculated as a win pool and divided among those holding place tickets on the entry or the mutuel field.

(2) Should two horses of an entry or the mutuel field finish first and second and another horse finish third, the show pool shall be calculated in the manner outlined in the next section.

(3) Should two horses of an entry of the mutuel field finish first and third, the show pool shall be calculated as follows:

(a) Deduct 20%.   Deduct the total value of the two winning tickets.   Allot two-thirds of the net pool to the entry of mutuel field.   Allot one-third of the net pool to the remaining horse.   Divide 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.

(4) Should two horses of an entry or of the mutuel field finish second and third, the show pool shall be calculated in the manner outlined in the preceding section.

(5) Should the horses of an entry or of the mutuel field finish first, second and third, the place and show pools shall be calculated as win pools and divided among those holding place and show tickets on the entry or the mutuel field.