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Audrey received a $8,000 qualified tuition reduction equal from an eligible educational institution that was used to pay her son's tuition at a different eligible

Audrey received a $8,000 qualified tuition reduction equal from an eligible educational institution that was used to pay her son's tuition at a different eligible educational institution in another state. How much of the tuition reduction Audrey received must she include in her income?

$0

$2,000

$6,000

$8,000

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