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Willis has been a widower for five years. He is a Utah resident who is required to file a Utah tax return. He earned $1,501

Willis has been a widower for five years. He is a Utah resident who is required to file a Utah tax return. He earned $1,501 in Utah municipal bond interest and $3,164 in New York City municipal bond interest. How should the bond interest be reported on Willis's Utah tax return for 2022?

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