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Rachel, a successful restaurant owner, decided to sell her business to Carlos. Under the terms of the sales agreement, Carlos paid $ 2 0 ,

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Rachel, a successful restaurant owner, decided to sell her business to Carlos. Under the terms of the sales agreement, Carlos paid $20,000 for the goodwill that Rachel had garnered over the last several years. The purchase was completed on September 13,2023. What is Carlos's 2023 deduction for amortization?
$333
$444
$667
$833
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