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Acc 317 chap 23 homework
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The total support received by Pigeon is $310,800. For purposes of the external support (more than one-third support) test, the following amounts are included.

Governmental unit A for services rendered (limited to) $    6,300

Governmental unit B for services rendered         4,500

General public for services rendered      75,000

Contributions from other than disqualified persons           160,000

Qualifying support           $245,800

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