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Allison opens a savings account at her local bank and deposits $800. The account earns $20 interest. She also receives a $15 calculator. No other

Allison opens a savings account at her local bank and deposits $800. The account earns $20 interest. She also receives a $15 calculator. No other interest is credited to her account during the year and the Form 1099-INT she receives shows $35 interest for the year. What amount of interest income must Allison report on her tax return?
A. $0 B. $15 C. $20 D. $35

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