ACCT2301 Taxation – Assignment #1
Winter 2018
Modules 1 to 3 – Division B Income & Employment Income
Name:
ID #:
Instructions
Round up to the nearest cent on dollar amounts.
Round to three decimal places when the solution calls for a percentage.
Answer in the space provided and show your calculations.
Mark Allocation
Question Value Mark Received
1 24
2 10
3 16
4 20
5 30
Total 100ACCT2301 Taxation – Assignment #1
Winter 2018
Questions
Question 1 (24 marks)
Jessie James has provided you with the following list of his various sources of income.
Gross Salary $95,000
RRSP Withdrawal 10,000
Income from renting a house 8,000
His share of partnership loss (7,000)
Taxable Capital gains 10,000
Allowable Capital losses (17,000)
Interest received from his Government of Canada bond 1,400
Lottery winnings 10,000
During the year Rick had the following disbursements.
RRSP contribution $ 3,500
Union Dues deducted from his paycheque 1,200
Wages paid to an assistant 5,000
Total automobile operating costs (Rick uses his personal car 25%
for employment purposes and 75% for personal use). He is
required under the terms of his employment contract to use his
personal automobile and pay his operational costs.
8,000
Mortgage payments on principal residence (His home) 32,000
Support payments to his former spouse 2,400
Support payments to his 2 children (his spouse has custody) 2,400
Payments on his personal car loan 6,000
REQUIRED:
Part A: Using Section 3 of the Income Tax Act, compute Jessie’s net income under Division B,
applying the “source” and “ordering” concept. Use the template provided to record your
answer. (18 marks)
Part B: Prepare a list of the items that were not included in your calculation of Division B (net)
income. (6 marks)ACCT2301 Taxation – Assignment #1
Winter 2018
Para. Item Amount
3(a)
3 (b)
3 (c)
3 (d)
Division B (net) income Total 3(d)
Part B: Items not included in the calculation of Division B (net) incomeACCT2301 Taxation – Assignment #1
Winter 2018
Question 2 (10 marks)
Select One Answer Only from each of the following. No mark will be given if more than
one answer is selected.
For each of the following independent situations, indicate if the benefit from employment is
Taxable (T) or Not Taxable (NT) from employment income, or if the amount paid by the
employee is Deductible (D) or not Deductible (ND) from employment income.
Description T NT D ND
1. $100 gift card for Earl’s Restaurant
2. Trip to Mexico with retail value of $3,000 presented to
employee for outstanding service to the company customers
3. Employee receives allowance of $1500/month for traveling
expenses while on company business (no receipts provided)
4. Employee’s expenses related to use of personal auto for
employment purposes, when no allowance has been
received from the employer
5. Company paying the fees for a financial planner for
reviewing personal finances.
6. Interest-free loan to assist employee to purchase a house
as the result of a transfer
7. Reimbursement of moving expenses for relocation by the
company
8. Reimbursement to employee for tuition fees related to
personal interest course
9. Employee pays for costs related to his or her spouse
attending a convention
10. Premiums for term life insurance paid by employer.ACCT2301 Taxation – Assignment #1
Winter 2018
Question 3 (16 Marks)
Glenn Rhee is employed as a project manager in Medicine Hat, Alberta. He earned $75,000 in
salary. Because of his good work on a project, he earned a bonus of $10,000. Since he does
not need the money just now, he has agreed with his employer to have the bonus paid to him in
January 2017.
For the taxation year 2016, his employer has withheld the following amounts from his salary:
Employee contribution to Registered Pension Plan 2,850
Canada pension plan and employment insurance premiums 3,499
Charitable donations – United Way campaign 700
Personal use of company vehicle 3,600
Federal Income tax 19,500
In addition to his salary, Glenn has received the following non-cash employment benefits:
Employer contributions to a registered pension plan 4,000
Parking pass for municipal parking lot close to Glenn’s office 4,800
Private dental plan, valued at 900
Reimbursement for a course taken at SAIT (course on making bread) 400
Club membership (for company promotion) 4,100
Hawaii vacation award for outstanding employee of the year 6,000
Group term life insurance 1,200
Glenn uses a car provided by the company car throughout the year to visit clients and travel to
and from work. Total kilometres driven in the year were 40,000 km, of which 10,000 km were for
his personal use.
The car was purchased by the company at a cost of $48,000. The fair market value of the car at
the beginning of 2016 was $26,000. Total costs of $6,000 to operate the vehicle were paid by
Marlin Enterprises. Because Glenn has personal use of the vehicle, he has authorized the
company to withhold $300 per month from his salary for payments towards the use of the car.
REQUIRED:
Part A: Calculate Glenn’s Net income from Employment for 2016. Show all supporting
calculations. (12 marks)
Part B: Prepare a list of the items that were not used in the calculation of net employment
income. (4 marks)ACCT2301 Taxation – Assignment #1
Winter 2018
Solution:
Part A: Calculate Barry’s Net income from Employment
Part B: Prepare a list of the items that were not usedACCT2301 Taxation – Assignment #1
Winter 2018
Question 4 (20 Marks)
Select the best answer for each of the following multiple-choice questions. Incorrect answers
will be marked as zero. There are no marks for explanations. Each question is worth two
marks.
1. With respect to the structure of the Income Tax Act, which of the following statements is
correct?
a) The major components of the Income Tax Act are called Divisions.
b) The current Income Tax Act has Sections numbers 1 through 260, reflecting the fact
that there are 260 Sections in the Act.
c) All Parts of the Income Tax Act have Divisions.
d) All Parts of the Income Tax Act contain at least one Section.
2. With respect to the calculation of Net Income for Tax Purposes, which of the following
statements is not correct?
a) Subdivision e deductions are subtracted from the total of all positive sources of
income.
b) Allowable capital losses for the year can only be deducted to the extent of taxable
capital gains for the year.
c) Business losses can be netted against employment income in determining the
positive amounts to be included under ITA 3(a) and 3(b).
d) Property losses can only be deducted after the subtraction of Subdivision e
deductions.
3. Indicate which of the following benefits provided by an employer is not considered part of
employment income.
a) Reimbursement of moving expenses.
b) Travel expenses of the employee’s spouse.
c) Payments resulting from wage loss replacement plans.
d) Premiums paid by an employer on life insurance policies.
4. Which one of the following benefits received from an employer may not result in a
taxable benefit to the employee?
a) A reasonable allowance of 45 cents per kilometre for driving on employer business.
b) An interest free loan used to acquire shares of the employer.
c) Employer paid life insurance premiums for $20,000 of employee coverage.
d) Use of the employer’s vehicle which is used 95% for employment purposes.
5. Which of the following criteria is not necessary in order for a salesperson to deduct office
costs?
a) Must pay own expenses.
b) Must carry on duties away from the employer’s place of business.
c) Must not receive an expense allowance which has not been included in income.
d) Must receive all remuneration in commissions.ACCT2301 Taxation – Assignment #1
Winter 2018
6. Connely Ltd. has an August 31 year-end. On August 31, 2016, it declares a bonus of
$250,000 payable to Ms. Sara Connely, the founder of the Company. One-half the
bonus was paid immediately. The other half of the bonus is payable on April 1, 2017.
What amount will Sara include in her income in 2016?
a) $0
b) $83,333
c) $125,000
d) $250,000
7. Ms. Jessica Tremblay is a member of a group disability plan sponsored by her employer.
In 2016, her employer paid annual premiums of $2,175. Beginning in 2015, Ms.
Tremblay was required to contribute $324 per year to this plan. The 2015 and 2016
contributions were withheld from her wages by her employer. During 2016, Ms.
Tremblay was hospitalized for a period of six weeks and received $6,940 in benefits
under the plan. What amount will Ms. Tremblay include in her 2016 employment
income?
a) $0
b) $4,117
c) $6,292
d) $6,940
8. On January 1, 2016, Mr. Packard receives a $135,000 loan from his employer to assist
him in purchasing a home. The loan requires annual interest at a rate of 3.1 percent,
which he pays on December 31, 2016. Assume that the relevant prescribed rate is 5
percent during the first quarter of 2016, 6 percent during the second quarter, and 4
percent during the remainder of the year. What is the amount of Mr. Packard’s taxable
benefit on this loan for the year?
a) $0
b) $2,228
c) $4,185
d) $6,413
9. In 2016, Sally’s taxable income was $50,000 and included employment income, property
income, and a capital gain. Her spouse is the proprietor of a retail store that suffered a
loss of $70,000 in 2016.Which of the following accurately describes Sally’s requirement
for filing an income tax return for the 2016 taxation year?
a) A return must be filed no later than April 30, 2017.
b) A return must be filed no later than June 15, 2017.
c) A return must be filed no later than June 30, 2017.
d) Sally is not obliged to file a tax return for the 2016 taxation year.
10. Which of the following accurately describes the circumstances in which an individual is
considered to be a resident of Canada?
a) When the individual is a citizen of Canada
b) When 90% or more of the individual’s income originates in Canada
c) When the individual maintains a continuing state of relationship with Canada
d) When the individual is domiciled in Canada for more than 3 months of the yearACCT2301 Taxation – Assignment #1
Winter 2018
Question 5 (30 Marks)
Review the following scenarios and answer the accompanying questions. Show all calculations
for full marks.
Part A: The cost of the car is $20,000 including GST. If the car is leased, the monthly lease
payment is $500 including GST. The car is driven for a total of 26,000 km during 2013 and its
operating costs for the year are $4,000. For each of the independent questions 1 through 4,
what is the taxable benefit?
1. Assume the car is purchased. It is available to an employee for the whole year. He drives it
for personal purposes for a total of 9,000 km. The minimum taxable benefit is: (4 marks)
2. Assume the car is leased. It is available to an employee for 11 months of the year. He drives
it for personal purposes for a total of 6,000 km. The minimum taxable benefit is: (4 marks)
3. Assume the car is purchased. It is available to an employee for 10 months of the year. He
drives it for personal purposes for a total of 11,000 km. The minimum taxable benefit is: (4
marks)
4. Assume the car is leased. It is available to an employee for 11 months of the year. He drives
it for personal purposes for a total of 7,500 km and reimburses the employer $1,100 ($100
per month) for the use of the car. The minimum taxable benefit is: (4 marks)
Part B: T. Adams commenced employment at Moana Sales Ltd. on February 1, 2016. He had
lived in an apartment until May 2016, at which time he purchased a new house. Under the terms
of his employment, he received a housing loan on May 1, 2016 of $80,000 at a rate of 2
percent. He pays the interest on the loan on a monthly basis. Assume the 2016 prescribed
interest rates applicable to employee loans are as follows:
First quarter 5%
Second quarter 4%
Third quarter 3%
Fourth quarter 3%
What is T. Adams’ taxable benefit on the above loan for 2016? (4 marks)ACCT2301 Taxation – Assignment #1
Winter 2018
Part C: Ms. Joan Hanson is an employee of a Canadian controlled private corporation. During
2014, she receives options to purchase 500 shares of her employer’s common stock at a price
of $22 per share. At this time, the estimated per share value of the stock is $20.50. During
2015, she exercises all of these options. At this time, the estimated market value of the stock is
$31.50 per share. On December 1, 2016, she sells the stock for $38.75 per share. Use the
above information to answer the following questions 1-3: (3 marks)
1. What is the taxable benefit in 2014?
2. What is the taxable benefit in 2015?
3. What is the taxable benefit in 2016?
Part D: An employee of a public Canadian corporation receives an option to purchase 1,000 of
her employer’s common shares at $20 per share in July, 2015. At this time, the fair market
value of the stock is $19 per share. In March, 2016, when the fair market value is $26 per
share, she exercises the option. On November 13, 2017, she sells the shares. Use the above
information to answer the following questions 1-3: (3 marks)
1. What is the taxable benefit in 2015?
2. What is the taxable benefit in 2016?
3. What is the taxable benefit in 2017?ACCT2301 Taxation – Assignment #1
Winter 2018
Part E: John secured employment as a commissioned salesman in July, 2016. In 2016, he
received a base salary of $60,000 and $5,000 of commissions. A further $4,000 of
commissions earned in December was paid to him in January, 2016. John worked away from
the office negotiating sales contracts, and he is required to pay his own travelling expenses. His
employer has signed a Form T2200 certifying requirement, and certifying no reimbursements
were paid for any expenses John incurred to earn commissions. John incurred the following
costs from July through December 2016:
Meals and entertainment for potential customers $14,000
Driving costs (90% of driving was for employment purposes):
Fuel 4,000
Insurance 750
Repairs 2,250
Leasing costs ($500 per month) 3,000
What is the maximum deduction John may claim for employment expenses in 2016? (4 marks)
Winter 2018
Modules 1 to 3 – Division B Income & Employment Income
Name:
ID #:
Instructions
Round up to the nearest cent on dollar amounts.
Round to three decimal places when the solution calls for a percentage.
Answer in the space provided and show your calculations.
Mark Allocation
Question Value Mark Received
1 24
2 10
3 16
4 20
5 30
Total 100ACCT2301 Taxation – Assignment #1
Winter 2018
Questions
Question 1 (24 marks)
Jessie James has provided you with the following list of his various sources of income.
Gross Salary $95,000
RRSP Withdrawal 10,000
Income from renting a house 8,000
His share of partnership loss (7,000)
Taxable Capital gains 10,000
Allowable Capital losses (17,000)
Interest received from his Government of Canada bond 1,400
Lottery winnings 10,000
During the year Rick had the following disbursements.
RRSP contribution $ 3,500
Union Dues deducted from his paycheque 1,200
Wages paid to an assistant 5,000
Total automobile operating costs (Rick uses his personal car 25%
for employment purposes and 75% for personal use). He is
required under the terms of his employment contract to use his
personal automobile and pay his operational costs.
8,000
Mortgage payments on principal residence (His home) 32,000
Support payments to his former spouse 2,400
Support payments to his 2 children (his spouse has custody) 2,400
Payments on his personal car loan 6,000
REQUIRED:
Part A: Using Section 3 of the Income Tax Act, compute Jessie’s net income under Division B,
applying the “source” and “ordering” concept. Use the template provided to record your
answer. (18 marks)
Part B: Prepare a list of the items that were not included in your calculation of Division B (net)
income. (6 marks)ACCT2301 Taxation – Assignment #1
Winter 2018
Para. Item Amount
3(a)
3 (b)
3 (c)
3 (d)
Division B (net) income Total 3(d)
Part B: Items not included in the calculation of Division B (net) incomeACCT2301 Taxation – Assignment #1
Winter 2018
Question 2 (10 marks)
Select One Answer Only from each of the following. No mark will be given if more than
one answer is selected.
For each of the following independent situations, indicate if the benefit from employment is
Taxable (T) or Not Taxable (NT) from employment income, or if the amount paid by the
employee is Deductible (D) or not Deductible (ND) from employment income.
Description T NT D ND
1. $100 gift card for Earl’s Restaurant
2. Trip to Mexico with retail value of $3,000 presented to
employee for outstanding service to the company customers
3. Employee receives allowance of $1500/month for traveling
expenses while on company business (no receipts provided)
4. Employee’s expenses related to use of personal auto for
employment purposes, when no allowance has been
received from the employer
5. Company paying the fees for a financial planner for
reviewing personal finances.
6. Interest-free loan to assist employee to purchase a house
as the result of a transfer
7. Reimbursement of moving expenses for relocation by the
company
8. Reimbursement to employee for tuition fees related to
personal interest course
9. Employee pays for costs related to his or her spouse
attending a convention
10. Premiums for term life insurance paid by employer.ACCT2301 Taxation – Assignment #1
Winter 2018
Question 3 (16 Marks)
Glenn Rhee is employed as a project manager in Medicine Hat, Alberta. He earned $75,000 in
salary. Because of his good work on a project, he earned a bonus of $10,000. Since he does
not need the money just now, he has agreed with his employer to have the bonus paid to him in
January 2017.
For the taxation year 2016, his employer has withheld the following amounts from his salary:
Employee contribution to Registered Pension Plan 2,850
Canada pension plan and employment insurance premiums 3,499
Charitable donations – United Way campaign 700
Personal use of company vehicle 3,600
Federal Income tax 19,500
In addition to his salary, Glenn has received the following non-cash employment benefits:
Employer contributions to a registered pension plan 4,000
Parking pass for municipal parking lot close to Glenn’s office 4,800
Private dental plan, valued at 900
Reimbursement for a course taken at SAIT (course on making bread) 400
Club membership (for company promotion) 4,100
Hawaii vacation award for outstanding employee of the year 6,000
Group term life insurance 1,200
Glenn uses a car provided by the company car throughout the year to visit clients and travel to
and from work. Total kilometres driven in the year were 40,000 km, of which 10,000 km were for
his personal use.
The car was purchased by the company at a cost of $48,000. The fair market value of the car at
the beginning of 2016 was $26,000. Total costs of $6,000 to operate the vehicle were paid by
Marlin Enterprises. Because Glenn has personal use of the vehicle, he has authorized the
company to withhold $300 per month from his salary for payments towards the use of the car.
REQUIRED:
Part A: Calculate Glenn’s Net income from Employment for 2016. Show all supporting
calculations. (12 marks)
Part B: Prepare a list of the items that were not used in the calculation of net employment
income. (4 marks)ACCT2301 Taxation – Assignment #1
Winter 2018
Solution:
Part A: Calculate Barry’s Net income from Employment
Part B: Prepare a list of the items that were not usedACCT2301 Taxation – Assignment #1
Winter 2018
Question 4 (20 Marks)
Select the best answer for each of the following multiple-choice questions. Incorrect answers
will be marked as zero. There are no marks for explanations. Each question is worth two
marks.
1. With respect to the structure of the Income Tax Act, which of the following statements is
correct?
a) The major components of the Income Tax Act are called Divisions.
b) The current Income Tax Act has Sections numbers 1 through 260, reflecting the fact
that there are 260 Sections in the Act.
c) All Parts of the Income Tax Act have Divisions.
d) All Parts of the Income Tax Act contain at least one Section.
2. With respect to the calculation of Net Income for Tax Purposes, which of the following
statements is not correct?
a) Subdivision e deductions are subtracted from the total of all positive sources of
income.
b) Allowable capital losses for the year can only be deducted to the extent of taxable
capital gains for the year.
c) Business losses can be netted against employment income in determining the
positive amounts to be included under ITA 3(a) and 3(b).
d) Property losses can only be deducted after the subtraction of Subdivision e
deductions.
3. Indicate which of the following benefits provided by an employer is not considered part of
employment income.
a) Reimbursement of moving expenses.
b) Travel expenses of the employee’s spouse.
c) Payments resulting from wage loss replacement plans.
d) Premiums paid by an employer on life insurance policies.
4. Which one of the following benefits received from an employer may not result in a
taxable benefit to the employee?
a) A reasonable allowance of 45 cents per kilometre for driving on employer business.
b) An interest free loan used to acquire shares of the employer.
c) Employer paid life insurance premiums for $20,000 of employee coverage.
d) Use of the employer’s vehicle which is used 95% for employment purposes.
5. Which of the following criteria is not necessary in order for a salesperson to deduct office
costs?
a) Must pay own expenses.
b) Must carry on duties away from the employer’s place of business.
c) Must not receive an expense allowance which has not been included in income.
d) Must receive all remuneration in commissions.ACCT2301 Taxation – Assignment #1
Winter 2018
6. Connely Ltd. has an August 31 year-end. On August 31, 2016, it declares a bonus of
$250,000 payable to Ms. Sara Connely, the founder of the Company. One-half the
bonus was paid immediately. The other half of the bonus is payable on April 1, 2017.
What amount will Sara include in her income in 2016?
a) $0
b) $83,333
c) $125,000
d) $250,000
7. Ms. Jessica Tremblay is a member of a group disability plan sponsored by her employer.
In 2016, her employer paid annual premiums of $2,175. Beginning in 2015, Ms.
Tremblay was required to contribute $324 per year to this plan. The 2015 and 2016
contributions were withheld from her wages by her employer. During 2016, Ms.
Tremblay was hospitalized for a period of six weeks and received $6,940 in benefits
under the plan. What amount will Ms. Tremblay include in her 2016 employment
income?
a) $0
b) $4,117
c) $6,292
d) $6,940
8. On January 1, 2016, Mr. Packard receives a $135,000 loan from his employer to assist
him in purchasing a home. The loan requires annual interest at a rate of 3.1 percent,
which he pays on December 31, 2016. Assume that the relevant prescribed rate is 5
percent during the first quarter of 2016, 6 percent during the second quarter, and 4
percent during the remainder of the year. What is the amount of Mr. Packard’s taxable
benefit on this loan for the year?
a) $0
b) $2,228
c) $4,185
d) $6,413
9. In 2016, Sally’s taxable income was $50,000 and included employment income, property
income, and a capital gain. Her spouse is the proprietor of a retail store that suffered a
loss of $70,000 in 2016.Which of the following accurately describes Sally’s requirement
for filing an income tax return for the 2016 taxation year?
a) A return must be filed no later than April 30, 2017.
b) A return must be filed no later than June 15, 2017.
c) A return must be filed no later than June 30, 2017.
d) Sally is not obliged to file a tax return for the 2016 taxation year.
10. Which of the following accurately describes the circumstances in which an individual is
considered to be a resident of Canada?
a) When the individual is a citizen of Canada
b) When 90% or more of the individual’s income originates in Canada
c) When the individual maintains a continuing state of relationship with Canada
d) When the individual is domiciled in Canada for more than 3 months of the yearACCT2301 Taxation – Assignment #1
Winter 2018
Question 5 (30 Marks)
Review the following scenarios and answer the accompanying questions. Show all calculations
for full marks.
Part A: The cost of the car is $20,000 including GST. If the car is leased, the monthly lease
payment is $500 including GST. The car is driven for a total of 26,000 km during 2013 and its
operating costs for the year are $4,000. For each of the independent questions 1 through 4,
what is the taxable benefit?
1. Assume the car is purchased. It is available to an employee for the whole year. He drives it
for personal purposes for a total of 9,000 km. The minimum taxable benefit is: (4 marks)
2. Assume the car is leased. It is available to an employee for 11 months of the year. He drives
it for personal purposes for a total of 6,000 km. The minimum taxable benefit is: (4 marks)
3. Assume the car is purchased. It is available to an employee for 10 months of the year. He
drives it for personal purposes for a total of 11,000 km. The minimum taxable benefit is: (4
marks)
4. Assume the car is leased. It is available to an employee for 11 months of the year. He drives
it for personal purposes for a total of 7,500 km and reimburses the employer $1,100 ($100
per month) for the use of the car. The minimum taxable benefit is: (4 marks)
Part B: T. Adams commenced employment at Moana Sales Ltd. on February 1, 2016. He had
lived in an apartment until May 2016, at which time he purchased a new house. Under the terms
of his employment, he received a housing loan on May 1, 2016 of $80,000 at a rate of 2
percent. He pays the interest on the loan on a monthly basis. Assume the 2016 prescribed
interest rates applicable to employee loans are as follows:
First quarter 5%
Second quarter 4%
Third quarter 3%
Fourth quarter 3%
What is T. Adams’ taxable benefit on the above loan for 2016? (4 marks)ACCT2301 Taxation – Assignment #1
Winter 2018
Part C: Ms. Joan Hanson is an employee of a Canadian controlled private corporation. During
2014, she receives options to purchase 500 shares of her employer’s common stock at a price
of $22 per share. At this time, the estimated per share value of the stock is $20.50. During
2015, she exercises all of these options. At this time, the estimated market value of the stock is
$31.50 per share. On December 1, 2016, she sells the stock for $38.75 per share. Use the
above information to answer the following questions 1-3: (3 marks)
1. What is the taxable benefit in 2014?
2. What is the taxable benefit in 2015?
3. What is the taxable benefit in 2016?
Part D: An employee of a public Canadian corporation receives an option to purchase 1,000 of
her employer’s common shares at $20 per share in July, 2015. At this time, the fair market
value of the stock is $19 per share. In March, 2016, when the fair market value is $26 per
share, she exercises the option. On November 13, 2017, she sells the shares. Use the above
information to answer the following questions 1-3: (3 marks)
1. What is the taxable benefit in 2015?
2. What is the taxable benefit in 2016?
3. What is the taxable benefit in 2017?ACCT2301 Taxation – Assignment #1
Winter 2018
Part E: John secured employment as a commissioned salesman in July, 2016. In 2016, he
received a base salary of $60,000 and $5,000 of commissions. A further $4,000 of
commissions earned in December was paid to him in January, 2016. John worked away from
the office negotiating sales contracts, and he is required to pay his own travelling expenses. His
employer has signed a Form T2200 certifying requirement, and certifying no reimbursements
were paid for any expenses John incurred to earn commissions. John incurred the following
costs from July through December 2016:
Meals and entertainment for potential customers $14,000
Driving costs (90% of driving was for employment purposes):
Fuel 4,000
Insurance 750
Repairs 2,250
Leasing costs ($500 per month) 3,000
What is the maximum deduction John may claim for employment expenses in 2016? (4 marks)
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