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the greater of $5,500 and the amount that may be deducted in computing the individual’s income for the year in respect of those payments.
the greater of $5,500 and the amount that may be deducted in computing the individual’s income for the year in respect of those payments.
the greater of $5,500 and the amount that may be deducted in computing the individual’s income for the year in respect of those payments.