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On line 35, enter the smaller of berkley havoc money maker (a) line 9 of this worksheet; or (b) the total of the amounts, if any, on line 19 of all Schedules D (Form 1040) filed by the child, the parent, or any other child. Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. Itemized deductions have to be more than the standard deduction which was raised to:
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