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Mary and Michael are married and file a joint return. Mary owns an unincorporated dental practice. Michael works part-time as a high school math teacher,

Mary and Michael are married and file a joint return. Mary owns an unincorporated dental practice. Michael works part-time as a high school math teacher, and spends the remainder of his time caring for their daughter. During 2018, they report the following items:image text in transcribedimage text in transcribed

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