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In 2012, Jennifer earned gross annual income of $75000. She is entitled to following reliefs: personal $3500; wife $2500; 2 children $1500 each, life insurance premiums =$15,400 and gifts to charitable income = $25,350 then Jennifer's income tax is

A. $2,175.50

B. $2,075.50

C. $1,875.50

D. $1,975.50

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