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On July 1 , 2 0 2 3 , Marlene purchased a 2 4 - month CD for $ 2 2 4 0 0 .

On July 1,2023, Marlene purchased a 24-month CD for $22400. The CD matures on June 30,2025, and will pay $24227.84, yielding a 4% annual return.
Determine the tax consequence of her 2023 gross income: how much interest income must she include in 2023?

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