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where the taxpayer is an individual (other than a trust), 15% of the taxpayer’s flow-through mining expenditures for the year,
where the taxpayer is an individual (other than a trust), 15% of the taxpayer’s flow-through mining expenditures for the year,
where the taxpayer is an individual (other than a trust), 15% of the taxpayer’s flow-through mining expenditures for the year,