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Lucca has a financial interest in a financial account in a foreign country. Where should this be reported on his tax return? Part I of

Lucca has a financial interest in a financial account in a foreign country. Where should this be reported on his tax return?
Part I of the Schedule B (Form 1040).
Part II of the Schedule B (Form 1040).
Part III of the Schedule B (Form 1040).
Part II of Schedule 1 (Form 1040).

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