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Which is the correct formula for the 60 percent personal holding company income test? a. PHCI/AOGI b. AOGI/PHCI c. PHCI AOGI d. (Dividends + Interest)/AOGI

Which is the correct formula for the 60 percent personal holding company income test?

a. PHCI/AOGI

b. AOGI/PHCI

c. PHCI AOGI

d. (Dividends + Interest)/AOGI

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