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Deduction concepts include which of the following? I. Capital Recovery Concept. II. Legislative Grace Concept. III. Business Purpose Concept. IV. Ability to Pay Concept. Only

Deduction concepts include which of the following? I. Capital Recovery Concept. II. Legislative Grace Concept. III. Business Purpose Concept. IV. Ability to Pay Concept. Only statement I is correct. Only statement II is correct. Statements I and II are correct. Statements I, II, and III are correct. Statements I, II, III, and IV are correct.

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