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3. Fiona is a calendar year taxpayer. Her bank credited, and made available, interest to her bank account in December 2021. She did not

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3. Fiona is a calendar year taxpayer. Her bank credited, and made available, interest to her bank account in December 2021. She did not withdraw it or enter it into her books until 2022. Fiona must include the amount in gross income for which year? A. 2020 B. 2021 C. 2022 D. 2023

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