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is deductible in computing the creditor’s income for the year or a subsequent taxation year as a bad, doubtful or impaired debt; or
is deductible in computing the creditor’s income for the year or a subsequent taxation year as a bad, doubtful or impaired debt; or
is deductible in computing the creditor’s income for the year or a subsequent taxation year as a bad, doubtful or impaired debt; or