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Muriel made a contribution to her IRA and paid her property taxes. How would these deductions be treated on her tax return? They are both

Muriel made a contribution to her IRA and paid her property taxes. How would these deductions be treated on her tax return? 


They are both above the line adjustments. 


The IRA deduction is below the line and the property tax is above the line. 


The IRA deduction is above the line and property tax is below the line. 


They are both below the line deductions

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