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Under the Tax Cuts and Jobs Act (TCJA), the due diligence requirement now also applies to individual income tax returns claiming which of the following

Under the Tax Cuts and Jobs Act (TCJA), the due diligence requirement now also applies to individual income tax returns claiming which of the following tax benefits?

A. Lifetime Learning Credit

B. Head of Household filing status

C. Coverdell Education Savings Account

D. Health Savings Account (HSA)

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