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Hagersville Corporation, a CCPC, has 2023 taxable income of $ 470 comma 000. In calculating its income taxes, the company calculated a small business deduction

Hagersville Corporation, a CCPC, has 2023 taxable income of $ 470 comma 000. In calculating its income taxes, the company calculated a small business deduction of $ 49 comma 400 and an M&P deduction of $ 13 comma 520. What is the amount of Hagersville Corporation's general rate reduction

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