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Which of the following statements about the Tuition and Fees Deduction is false? the deduction is for higher education tuition and fees and those don't

Which of the following statements about the Tuition and Fees Deduction is false? the deduction is for higher education tuition and fees and those don't have to be job related it is an itemized deduction the deduction may not be taken by those filing married separately a couple with a modified AGI of \$180 deduction who file a joint return cannot take the

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