Cs exec exemption query

I have a query about exemptions of subj for cs exec

I have obtained marks in my dec 2012 attempt in first module  as follows

GCL 31

ACS 57

TAX 63

Total 151

what i wanted to as is that if i claim exemption in just tax, so while giving the module in june 2013 i will have to score a total of 100 or 87( ie150 - 63 tax exemption) in botht the papers(acs and gcl combined) , keeping in mind the 40 marks criteria in each individiual papers?

also I am thinking of revaluing the papers and IF i get exemption in acs(lets assume i get dot 60 after re verification) too so will i have to score just 40 in GCL(as my module total req would be 60(acs) + 63 (tax) minus 150  = 27 ,which would be less than 40)

please guide me as soon as possible, I have to submit my reverification application by maximum  tommorow evening.