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In 2005, Emil Gow won 5000 in a state lottery and spent 400 for the purchase of lottery tickets. Emil elected the standard deduction on

In 2005, Emil Gow won 5000 in a state lottery and spent 400 for the purchase of lottery tickets. Emil elected the standard deduction on his 2005 income tax return. The amount of lottery winnings that should be included in Emil's 2005 gross income is

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