If Dan invested $100,000 in a qualified community development entity (CDE) in 2011, his 2014 new markets

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If Dan invested $100,000 in a qualified community development entity (CDE) in 2011, his 2014 new markets credit is:

a. $3,000.

b. $4,000.

c. $5,000.

d. $6,000.

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