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Ms. Noteboom, a single taxpayer, projects that she will incur about $13,500 of expenses qualifying as itemized deductions in both 2020 and 2021. Required: Assuming that her standard deduction is $12,400 in both years, compute the effect on taxable income for each year if she can shift $2,500 of deductible expenses from 2020 and 2021.
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