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F is self-employed registered nurse and works occasionally for a nursing home. G is a registered nurse employed by a nursing home. Their income, exemptions,

F is self-employed registered nurse and works occasionally for a nursing home. G is a registered nurse employed by a nursing home. Their income, exemptions, credits, etc. are identical. Explain why a deductible expense, although paid in the same amount by both, may cause F and G to have differing tax liabilities.

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