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If a taxpayer claimed an itemized deduction for a given year for qualified foreign taxes, he or she can choose instead to claim a Foreign

If a taxpayer claimed an itemized deduction for a given year for qualified foreign taxes, he or she can choose instead to claim a Foreign Tax Credit that will result in a refund for that year by filing an amended return on Form 1040X within how many years from the original due date of his or her return?

A. Three years

B. Five years

C. Seven years

D. Ten years

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