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When calculating Net Debt for a Company, which of the following items should be included in the calculation? 1. Current Portion of Long-term Debt 2. Short term Investments 3. Deferred Tax Liabilities 4. Non-current Investments 5. Pension Liabilities 1 and 2 only 1, 2, and 3 only 1,2 , and 4 only 1, 2, 4 and 5 only