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Colin (55) and Kathy (58) are married and elect to file separately on a combined form for Iowa for 2022. Colin received $14,000 in pension

Colin (55) and Kathy (58) are married and elect to file separately on a combined form for Iowa for 2022. Colin received $14,000 in pension income, and Kathy did not receive any pension income. How much is their pension income exclusion?

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