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jEFFERY AND rOSEMARY ARE MARRIED WITH THREE CHILDREN AGES 1 2 , 9 , AND 7 . they filed a joint return and a modified

jEFFERY AND rOSEMARY ARE MARRIED WITH THREE CHILDREN AGES 12,9, AND 7. they filed a joint return and a modified adjusted gross income of $174,000 in 2022. Which of the following is permissible under California law?

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