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Apex Co, an accrual based taxpayer, recorded a reserve for rebates in their financial records totaling $75000 in 2017. This is based on a percentage

Apex Co, an accrual based taxpayer, recorded a reserve for rebates in their financial records totaling $75000 in 2017. This is based on a percentage of December sales that their auditors feel is reasonable based on historic experience. How much will Apex record as a tax deduction for 2017 pertaining to this item

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