= Solution
An initial split into an acyclic definition and the remaining <general concept inclusions> is
$$
\boxed{\mathcal T_u=\{C\equiv\exists P.\top\},\qquad \mathcal T_g=\{(1),(2),(3),(4)\}.}
$$
The definition of $C$ is suitable for <TBox unfolding>: its right-hand side does not depend on $C$, and $C$ has only this defining left-hand side. The other displayed <general concept inclusions> do not initially have an atomic defined left-hand side. In particular, $A\sqcap B\sqsubseteq\bot$ can be rewritten for <TBox absorption>, but is not already an atomic definition.
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