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The deduction for the Sharma Trust's $90,000 gift to charity is _______when one-fourth of Sharma's accounting income for the tax year constitutes exempt interest income.

The deduction for the Sharma Trust's $90,000 gift to charity is _______when one-fourth of Sharma's accounting income for the tax year constitutes exempt interest income.

$66,667

$67,500

$90,000

$22,500

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