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in 2021. Luke spent $3,000 to replace the exterior windows of his main home with energy efficient windows. the windows meet the energy star program

in 2021. Luke spent $3,000 to replace the exterior windows of his main home with energy efficient windows. the windows meet the energy star program requirement to qualify for the nonbusiness credit. this is yhe first year luke has claimed this credit. what is the maximum credit he may claim?

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