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an individual (other than an individual to whom section 149 or 149.1 applies or a graduated rate estate),
an individual (other than an individual to whom section 149 or 149.1 applies or a graduated rate estate),
an individual (other than an individual to whom section 149 or 149.1 applies or a graduated rate estate),
an individual (other than a testamentary trust or an individual to whom section 149 or 149.1 applies),