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[(40,000/40,000 + 60,000) x 0.15] + [(60,000/60,000 + 40,000) x 0.10 x (1-0.35).
[(40,000/40,000 + 60,000) x 0.15] + [(60,000/60,000 + 40,000) x 0.10 x (1-0.35).
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