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Jacques received a $5,000 non-eligible dividend in 2021. How much is Jacques' dividend tax credit? Calculate using the fractional method. Enter your answer in

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Jacques received a $5,000 non-eligible dividend in 2021. How much is Jacques' dividend tax credit? Calculate using the fractional method. Enter your answer in the space provided below. (Do not enter a dollar sign, and round to 2 decimal places.) Answer:

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