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A taxpayer, age 45. had the following for year 1: W-2 income Traditional IRA contribution Coverdell Education Savings Account contribution Qualifying medical expenses $ 110,000

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A taxpayer, age 45. had the following for year 1: W-2 income Traditional IRA contribution Coverdell Education Savings Account contribution Qualifying medical expenses $ 110,000 5,000 2,000 12,000 The taxpayer does not participate in any person or profit sharing plan other than the traditional RA. What is the taxpayer's adjusted gross income for year 19

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