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Brian, a single taxpayer, had wage income of $48,000 in 2017. His only other income was dividend income reported to him on Form 1099-DIV. Brian

Brian, a single taxpayer, had wage income of $48,000 in 2017. His only other income was dividend income reported to him on Form 1099-DIV. Brian is required to file a Schedule B if the dividend income exceeds which of the following thresholds?

$0

$1,000

$1,500

$2,000

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