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. Calculate the net deduction for unearned premiums if an insurance entitys unearned premium reserve increased from $80,000 to $100,000, and if the unearned premium

. Calculate the net deduction for unearned premiums if an insurance entitys unearned premium reserve increased from $80,000 to $100,000, and if the unearned premium reserve decreased from $80,000 to $60,000, in determining taxable income.

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