Congress Passes Tax Cuts and Jobs Act. What this means for Individuals

Whether you’re an individual taxpayer or a business owner, you woke up to good news this morning. Both houses of Congress have passed the Tax Cuts and Jobs Act, and President Trump is poised to sign it soon. It will take some time for everyone to digest all the details of this massive bill, but there are many things we know for sure. Take a look.

New law offers relief for corporations and small businesses, as well as individual taxpayers

After months of discussion, crafting, and negotiation, Congress has passed the Tax Cuts and Jobs Act. President Trump is expected to sign it into law before the end of 2017.

Because the House and Senate bills seem to change almost daily, you may have had a hard time keeping track of what was finally included in this 500+ page document. Here are some of the primary ways it may affect you as of January 1, 2018.

For Individuals

The two most significant changes for individual taxpayers are:

  • An increase in the standard deduction. Single filers will get a $12,000 deduction; heads of household, $18,000; and joint filers, $24,000. The personal exemption, though, has been discontinued. These provisions will sunset in 2025.
  • A change in the income tax brackets. There will still be seven of them, but their cutoff points will be lower: 10, 12, 22, 24, 32, 35, and 37 percent.

Other new rules will affect:

  • Property tax, plus either sales tax or state/local income tax paid. You’ll be able to deduct a total of up to 10,000 per year. A special provision will disallow prepayments of 2018 taxes paid in 2017.
  • Mortgage interest. This deduction, which can be applied to the acquisition of either first or second homes, is limited to debt of 750,000. Interest on HELOC loans will not be deductible. For those who have existing loans, the current $1,000,000 cap is retained. The equity debt deduction will be eliminated.
  • Medical deductions. In order to claim this, your medical expenses must add up to at least 7.5 percent of adjusted gross income. Beginning in the 2019 tax year, this will increase to 10 percent.
  • Charitable donations. This deduction remains in place.
  • Educator expenses, student loan interest, and graduate student tuition waivers. These above-the-line deductions have been retained in the Congress-approved version.
  • Moving expenses. This deduction has been repealed (with the exception of active-duty military personnel).
  • Alimony. As of the 2019 tax year, this deduction will be eliminated. Alimony recipients will no longer consider their alimony as income.
  • Child Tax Credit. This partially refundable credit has increased to $2,000.
  • 529 deduction. Tax fee distributions from 529 Plans will be limited to 10,000 per year. Taxpayers can now use funds from 529 accounts for K-12 private schools and to help with homeschooling costs.
  • Miscellaneous deductions. The bill disallows the deduction of all miscellaneous deductions.
  • Casualty losses. These will continue to be allowed, but only for catastrophic events like hurricanes that are certified by the government.
  • Estate tax exemption. This will double to approximately 11 million per person, adjusted annually for inflation.

This, of course, is not a comprehensive list. Nor does it thoroughly examine each new rule’s implications for your specific financial situation. We’d encourage you to connect with us for that kind of personal analysis.

Great News for Businesses: Congress Passes Tax Cuts and Jobs Act

Whether you’re an individual taxpayer or a business owner, you woke up to good news this morning. Both houses of Congress have passed the Tax Cuts and Jobs Act, and President Trump is poised to sign it soon. It will take some time for everyone to digest all the details of this massive bill, but there are many things we know for sure. Take a look.

2018 may be the best year for businesses economically in a long time, thanks to new legislation

The country has been waiting more than 30 long years, but it’s here: major tax relief for U.S. businesses. If you’ve been held back from expansion due to crippling tax burdens, it’s time to start putting your growth plans into action.

The Tax Cuts and Jobs Act, just passed by both houses of Congress and awaiting President Trump’s signature, promises to banish many economic obstacles that were previously in your way. Your business is now more likely to advance in areas you weren’t able to up to now.

The Big News

The need has existed for many years, but a new, much lower corporate tax rate will soon become a reality, making the U.S. a far more attractive place to do business.  Effective for the tax year beginning January 1, 2018, C Corporations—but not S Corporations or LLCs—will see their rate plummet to 21 percent.

Further, the Alternative Minimum Tax for Corporations will be repealed.

Taxation on pass-through income will also be reduced. S Corporations and LLCs will see a deduction of 20 percent of qualified pass-through income. This is limited to the greater of:

  1. 50 percent of the owner’s allocable share of the wage income paid by the business, or,
  2. 25 percent of that wage income share plus 2.5 percent of the original cost basis of qualified property.

The legislation would effectively make the top individual tax rate 29.5 percent on pass-through income if you qualify for the 20 percent deduction.

Operating Losses, Depreciation Affected

There are numerous other changes that may affect you depending on how your business finances are structured. For example, the Tax Cuts and Jobs Act would eliminate operating loss carrybacks. Net operating losses arising from tax years after December 31, 2017, will only offset up to 80 percent of taxable income. But they would be allowed an indefinite carryforward.

100 percent bonus depreciation will be allowed for both new and used property placed in service after September 27, 2017, with phase-outs beginning in 2023.

Research & Development (R&D) expense (including internally-developed software), defined in Section 174, will also see changes; businesses will be required to capitalize and amortize them over a period of five years. In fact, Section 174 R&D expenditures are defined more broadly under GAAP. When preparing and modeling cash flow effects, businesses should do analysis in advance.

Numerous Other Changes

It’s hard to find a major area of business finance that won’t be touched by the Tax Cuts and Jobs Act. The new law would cap the net business interest deduction at 30 percent of adjusted taxable income (before interest, taxes, depreciation, and amortization, or “EBITDA”) for four tax years. After January 1, 2022, “EBIT” (before interest and taxes) would be employed.

You’ll see many other changes as well. For example:

  • You may use the cash method of accounting if your business has less than $25 million in income, instead of the previous $5 million.
  • The option to make like-kind exchanges on personal property would be repealed.
  • You will be able to expense short-lived capital investments 100 percent for five years. The provision will be phased out over the next five. Section 179 expensing cap will go up to $1 million; phase-out begins at 2.5 million.
  • There will be a one-time deemed repatriation of currently-deferred foreign profits. Liquid assets would be taxed at 15.5 percent; other assets at 8 percent. Businesses would be allowed to pay these taxes over a period of several years.

We’re Here to Help

Understandably, a law consisting of many hundreds of pages will take some time to unpack, analyze, and implement. We stand ready to help best position you during the coming tax year as we all learn about the impact the Tax Cuts and Jobs Act will have on your business. Let us know how we can assist.

U.S. Tax Reform Halfway There: House Passes Tax Cuts and Jobs Act

U.S. Tax Reform Halfway There: 
House Passes Tax Cuts and Jobs Act

Tax reform was on the back burner for much of the last year, but we’ve finally seen some progress. The U.S. House of Representatives passed the Tax Cuts and Jobs Act on November 16, 2017. The Senate hopes to pass its own version by Christmas of this year.

What might this mean for you? Depending on how the final version appears, it’s expected to bring simplification and tax relief to both individuals and businesses.

For now, here’s what it looks like.

For Individuals:

The eight previous tax brackets would be reduced to four. For married taxpayers filing jointly, these would be:
  • 12 percent ($0-90,000),
  • 25 percent ($90,001-260,000),
  • 35 percent ($260,001-1,000,000), and,
  • 39.6 percent ($1,000,001+).
The standard deduction would go from $12,700 for Married Filing Jointly (MFJ) to $24,000, and from $6,350 to $12,000 for single individuals.

The deduction for personal exemptions (previously $4,050) would be repealed under the new legislation.

Other deductions would also be affected, as well. For example, the mortgage interest deduction would remain in place for existing mortgages and home equity lines of credit, but for newly-purchased homes, mortgage interest would only be deductible for those mortgages of less than $500,000. The deduction for home equity lines of credit would be repealed.

Taxpayers would be able to write off the cost of state and local property taxes up to $10,000, but would not be allowed to claim a deduction for state and local income taxes (SALT) unless they relate to business income from a flow-thru entity such as an S-Corporation or a partnership.
401(k) and IRAs would remain in place and the Tax Cuts and Jobs Act would repeal both the Alternative Minimum Tax (AMT) and the Estate Tax. The rates on capital gains and dividends would remain untouched.

For Businesses:

The biggest news here, of course, is that the C-Corporation tax rate would be reduced from its high of 35 percent to a 20 percent flat rate. There would be no changes to the carried interest rules, but the corporate AMT would be eliminated.  

Numerous other areas of business taxes would be affected as well. Depreciation and amortization would be much simpler than they are now. Businesses would be able to take full, immediate deductions, and Section 179 would have a new limit of $5 million (phaseout to $20 million). Changes have also been proposed to rules affecting:
  • Taxation of overseas income.
  • Income from sole proprietorships and pass-through entities. The Act provides some benefit, but it will probably not be as great as that available to C-Corporations (discussed above). Taxes on some-not 100 percent-of the income will likely be reduced from a high of the potential 39.6 percent federal rate to 25 percent.
  • Net operating losses.  Only 90% would be deductible on a carryforward basis.
There are many other many proposed modifications, and, of course, exceptions to them.

If tax reform is indeed passed by the end of 2017, expect complexity, change – and confusion. We’re here to help you sort it all out. Connect with us, and we’ll make sure you understand what applies to you, and how.

Is Your 501(c)(3) Violating a Critical Rule?



Your nonprofit’s Executive Director must travel to another city for an industry conference. The trip’s expenses were approved in advance. The ED makes some valuable contacts at the conference and gives a report to the Board of Directors that indicates this was money well spent.

However, the Executive Director took her husband along and submitted his expenses for reimbursement, too.

This might be an acceptable practice in a for-profit company, but it’s a violation of Internal Revenue Code (IRC) 501(c)(3). The IRS code does not specifically mention the concept of “private benefit,” but its meaning should be clear from the agency’s description of an exempt organization. Such an entity must, “…be organized and operated exclusively for religious, charitable, scientific, and other specified purposes.”

Private Benefit? Or Inurement?

Unlike inurement, with which private benefit is sometimes confused, a private benefit doesn’t necessarily describe a situation where money flowed from an exempt organization to a private party (though it can). If the recipient is someone other than an individual who would normally benefit from the exempt organization’s offerings, like the spouse in the above travel scenario, this could be considered a private benefit.

And it’s not allowed. To escape being a private benefit transaction the recipient must perform a significant role for the exempt entity with respect to its exempt purpose and mission.  In this case, the organization should pay only the Executive Director’s expenses. It should also counsel her to prevent future occurrences.

An inurement, on the other hand, offers something of value to the organization’s “insiders” (officers or directors), quite often excessive compensation as an example.

The Consequences

As you might expect, your nonprofit would be at risk of penalties at both the federal and state level if it paid the spouse’s travel expenses. You could even be endangering your status as a nonprofit organization.

Avoiding Private Benefit Infractions

The purpose of these sections of the IRS code, of course, is to keep both insiders and those outside of the organization from receiving money or other benefits that should be reserved for qualified recipients. How can you ensure that your activities and transactions always benefit public, not private, interests?

  • Establish understandable, accurate conflict-of-interest policies. Everyone who is a part of the organization must agree to abide by them.
  •  Establish clear reimbursement policies for items such as travel, meals, and other expenses incurred outside the workplace. Carefully review organization credit card statements for potential issues.
  • Don’t wait for an official audit: Keep a close, frequent watch over your financials.

You can also call on us. Our nonprofit specialists can work with your proposed or existing tax-exempt organization to clarify the rules related to private benefit – as well as any other element of the IRS’ regulations. If you’d like, we can even take over your accounting to give you more time and ensure accuracy. Contact us for a free consultation.

Equifax Breach Nothing to Ignore




By now, you certainly know about it. You may have even done something about it. But have you done everything you can do to protect yourself from the Equifax breach?

Even if you’ve checked your credit reports, your credit card statements, and your bank accounts and seen nothing amiss, you’re far from out of the woods. Hackers sometimes keep-or sell-personal information that doesn’t get used for years.

This is the new normal. Actually, it has been for years, but the Equifax breach may have just put you at more risk. Unless you’re living entirely off the grid, your Social Security number, birthdate, driver’s license ID, and credit card accounts are always at some level of risk. Hackers can use that information to open new accounts, apply for government benefits, make huge purchases, etc.

First Things First


Prepare to develop a lifelong habit of credit monitoring. You can do some of this by your own by keeping an eye on your financial accounts and statements, but there are three services that you should look to for ongoing help with this process:

  • This is the only website that provides credit reports from the three major reporting bureaus: Equifax, TransUnion and Experian. You can request copies of yours once every 12 months at no charge.

  •  Credit Karma. Another free service, Credit Karma displays weekly updates on your credit scores and reports from TransUnion and Equifax. It will issue an alert if it spots anything amiss on your TransUnion report; the site also provides calculators and educational articles, and recommends financial products like credit cards to you from their partners (this is how they remain free).

  • LifeLock. A subscription to this site will cost you anywhere from $9.99-29.99/month for monitoring of 1-3 credit bureaus, depending on the level of service you want. Beyond notifying you of potentially suspicious activity, LifeLock offers assistance from a U.S.-based credit restoration team and limited reimbursement of stolen funds.

Credit Freeze


Many financial experts recommend “freezing” your credit with each of the bureaus to prevent unauthorized individuals from signing up for credit cards or taking out loans in your name. Of course, this means that you’ll have to “unfreeze” them when you yourself want to apply for new credit. Each freeze and thaw will cost you a few dollars.

Equifax  (800) 349-9960

Experian  (888) 397-3742

TransUnion  (888) 909-8872

Further Steps


Be sure to use strong passwords and change them periodically. Consider a 2-step authentication when it’s available. Protect yourself against unnecessary risk by being very judicious about who gets sensitive information like your Social Security number – especially online.

We’re here for you should you want to consult with us on the safety of your financial information. Contact us if you have any questions or concerns.

Selling Real Estate as a Dealer or as an Investor? 




If you buy and sell real estate for any purpose other than to provide housing for your own family, it’s important to know how the IRS classifies you. It can mean the difference between paying income tax rates of from 15-20 percent — or up to 39.60 percent.


Keep in mind that, at this writing, Congress and President Trump are in the middle of trying to implement tax reform. Income tax rates could change before the end of 2017.
Which Type Are You?
Real Estate Investor
Do you consider real estate an investment? That is, do you buy properties and hold them for more than a year, hoping to eventually make a profit when you sell? Rent the properties to cover the carrying costs? Maybe you do improvements to increase their value, or maybe you just wait for the price to increase. Either way, your intent is to profit from the long-term appreciation of the property.


The IRS considers you a real estate investor, and taxes you accordingly. You’ll pay the appropriate long-term capital gains tax rate, which depends on your income tax bracket.


Real Estate Dealer
Do you consider properties as inventory? Do you buy real estate with the intention of selling it? If you are a residential developer selling lots or condominiums you could easily fall into the category of dealer. Real estate dealers pay ordinary income tax rates on their profits.


Can You Be Both an Investor and a Dealer?
Yes. The IRS’ judgment is based on individual transactions, property by property.


What About Real Estate Developers?
If you buy property (either land or existing structures), improve it to make it more valuable, and then sell it, the IRS usually considers you a dealer. In some situations, developers beg to differ, and may be able to make a case for being consider investors.


Intent is Key, But Much Gray Area
As you might imagine, the distinction between real estate dealers and real estate investors is not razor sharp. For example, you might buy a property and consider it an investment, but circumstances lead you to subdivide the property, market it, and sell it in pieces.


The IRS can’t know what you’re thinking. Your intentions when you purchase real estate are known only to you, and there have been court battles over this issue. There are several ways to signal your intent that can materially strengthen your case. We can help you sort through what can be a complex determination; contact us for a consultation.

Is Your Revenue Recognition Model in Compliance?



Effective December 15, 2018 (calendar year 2019) for all private companies,  your dealership must comply with the new revenue recognition standards. ASC (Accounting Standards Codification) 606 – Revenue From Contracts With Customers, was issued by the Financial Accounting Standards Board (FASB), the body that is responsible for Generally Accepted Accounting Principles (GAAP), in conjunction with the International Accounting Standards Board (IASB).


The goal of these new requirements is simple: improving financial reporting. This standardization of revenue recognition practices should make it easier to simplify comparisons across entities, jurisdictions, industries, and capital markets as it makes financial statements more useful.
The guidance provided to implement ASC 606 consists of five steps plus additional financial disclosure requirements:
  1. Identify the contract with the customer. Contracts between you and the buyers contain the transaction price and performance obligations.   What does a “contract” look like for your dealership?
  2. Identify the performance obligations of the contract. You promise to transfer goods and/or services to your customers.  Is your obligation the delivery of a part, the completion of a specific service, the finalizing of a contract, or the delivery of the vehicle?
  3. Determine the transaction price. What will the customer provide in exchange for the goods or services?  Transaction prices for dealerships are often presented on invoices or buyers’ orders.
  4. Allocate the transaction price to the performance obligations in the contract. This is a matter of “matching” the components of the transaction price to the goods or services delivered.
  5. Recognize revenue when (or as) the performance obligation is satisfied. Revenue is recognized when the customer, “…obtains control of that good or service.” Sometimes, a contract is not fulfilled immediately, but over a period of time. In that case, revenue is recognized incrementally after finding a way to measure progress, until the performance obligation is completely satisfied.
    • Is the dealership required to allocate a portion of the transaction price to free oil changes, tires, or maintenance? 
Though the goal of ASC 606 is understandable, implementation may be more challenging. How does this affect your dealership when recognizing revenue on the sales of vehicles, parts, and extended warranties? What about leased vehicles?  Do your financial statements contain all required disclosures? Contact us , and we can help you sort it all out.



Have You Done Your Mid-Year Financial Checkup?


If you’re like many medical practitioners, you’re running from morning until night just trying to keep up with your practice. As long as you’re paying the bills, and patients are paying theirs reasonably quickly, it’s easy to keep financial planning on the back burner.


We’ve hit the halfway mark for 2017, though, and there’s a task that should be high on your priority list: your mid-year budget review. Taking the time now to identify any trouble with revenue and/or spending should make your year-end financial responsibilities less stressful. You could spot problems that could become much bigger problems without intervention now.


Frequent Tune-Ups Advisable


If you’re a small practice, you may be comparing your budget or prior year results to actual data more frequently than twice a year. You probably have less of a cushion than a larger company might, and unexpected expenses can suddenly become a crisis. But at minimum, you need this mid-year review.


There are some standard steps that companies take during this critical exercise. Obviously, you want to compare budgeted and prior year income and expenses to real figures. You want to zero in on the line items where too much was spent and/or not enough came in. Those are the basics of any mid-year financial checkup.


Finding Solutions
Recognizing the problems is easier than determining how you can change course so any negative trends don’t continue through the rest of the year. Here are some questions you can ask yourselves while you’re looking at the numbers:
  • How difficult is it to pull together the financials you need for a mid-year financial checkup? Can you easily run reports in an accounting application, or at least look at a smartly-designed spreadsheet?
  • Is staffing getting in your way? Are any of the budget or prior year shortfalls due to too few-or too many-employees?
  • What options do you have in the event of a serious financial shortfall? What do you do when expenses are running ahead of revenue? Do you need a better emergency plan?
  • How is your accounting operation running? Evaluate the performance of the individual or team.
  • Did you hit your mark? How realistic were your goals?
A mid-year financial review involves more than just numbers. There are additional issues to consider as you plan for the second half of the year. We’d be happy to evaluate your existing financial performance and explore routes that could improve it.

Construction Contractors: Are You Using the Correct Tax Accounting Method?

You made many decisions when you launched your business. An important one-for both you and the Internal Revenue Service-was which tax accounting method you’d use. Many contractors are required to use the Percentage of Completion Method (PCM).
But there may be other methods available for tax purposes that could result in significant tax savings or deferral of taxes. Alternative methods could help your business avoid complicated and time-consuming look-back calculations required for regular tax purposes under the PCM. The best method for you depends on:
  • The size of your entity
  • The length of your contracts
  • The types of contracts written
Small Business, More Options
Are you a small contractor? To be considered one, you must have had an average of annual gross receipts of $10 million or less for the past three years and contracts that are written for less than two years.
Under IRS guidelines, small contractors have more options. The first option is the Cash Method. When you choose this option, your accounting system recognizes income as it’s collected and expenses as they’re paid.
The Cash Method would be beneficial if billing occurs later in the job or after significant expenses are incurred; it could allow for income deferral. It would not be as beneficial if your company front loads billings on jobs (income would be recognized with fewer expenses to offset them).
Completed Contract and PCM
When a small business uses the Completed Contract Method, income and expenses are recognized at the completion of the job. This allows for the deferral of income and expenses to future periods. This method may be beneficial in years when significant jobs will be completed shortly after year-end.
If you choose the PCM (Percentage of Completion Method), income and expenses are recognized as the work is performed. This would support deferral of revenue when billings are front-loaded, and may more closely match financial statement reporting required for Generally Accepted Accounting Principles (GAAP).  The disadvantage of using the PCM method is the addition of look-back rules that are complicated and can be time-consuming.
Small contractors may be able to use the Cash Method, but will still be required to use the PCM for jobs longer than 2 years.
Large Contractors, Less Flexibility
Large contractors are generally required to use the PCM. Tax savings and other options may be available to them.
But if your business is service-based, you may be able to use the Cash Method for that element of your business, even though PCM would be required for other jobs. Service-centric jobs are generally more short-term in nature than longer-term construction jobs.
The Cash Method could allow for tax savings if the income is received in a subsequent period for work performed in the current year.
 A Critical Reconsideration
Both large and small contractors must revisit their choices of tax accounting methods each year, since fluctuations in gross revenues (increase or decrease) or types of jobs may signal a change in the method employed. We’d be happy to work with you on this annual decision-making process, to ensure that you choose the method most beneficial to you.



Hired Your First Employee? Your Tax Obligations

Hired Your First Employee? Your Tax Obligations

It’s a major milestone for you, but it comes with a lot of paperwork that must be done correctly.

Bringing a new employee into your business is reason to celebrate. You’ve done well enough as a sole proprietor that you can’t handle the workload by yourself anymore.

Onboarding your first worker, though, comes with a great deal of extra effort for you at first. You have to show him or her the ropes so you can offload some of the extra weight you’ve been carrying.

But first things first. Before your employee even shows up for the first day of work, you should have assembled all the paperwork required to keep you compliant with the IRS and other federal and state agencies.

A New Number

As a one-person company, you’ve been using your Social Security number as your tax ID. You’re an employer now, so you’ll need an Employer Identification Number (EIN). You can apply for one here.

The IRS’s EIN Assistant walks you through the process of applying for an Employer Identification Number (EIN).

Once you’ve completed the steps in the IRS’s EIN Assistant, you’ll receive your EIN right away, and can start using it to open a business bank account, apply for a business license, etc.

You’ll also need an EIN before you start paying your employee. It’s required on the  Form W-4. If you’ve ever worked for a business yourself, you’ve probably filled out this form. As an employer now, you should provide one to your new hire on the first day. When it’s completed, it will help you determine how much federal income tax to withhold every payday. If you’re not bringing in a full-time employee but, rather, an independent contractor, you won’t be responsible for withholding and paying income taxes for that individual. You’ll need to supply him or her with a Form W-9.

Note: Payroll processing is probably the most complex element of small business accounting. If you don’t have any experience with it, you’ll probably want to use an online payroll application. After you’re set up on one of these websites, you enter the hours worked every pay period. The site calculates tax withholding and payroll taxes due, then prints or direct deposits paychecks. Let us know if you want some guidance on this.

Don’t forget about state taxes if your state requires them, and any local obligations. The IRS maintains a page with links to each state’s website. You can get information about doing business in your geographical area, which includes taxation requirements.

More Forms

You also have to be in contact with your state to report a new hire (same goes if you ever re-hire someone). The Small Business Administration (SBA) can be helpful here, as it is in many other aspects of managing a small business. The organization maintains a list of links to state entities here.

All employees are required to fill out a Form I-9 on the first day of a new job.

New employees must also prove that they’re legally eligible to work in the United States. To do this, they complete a Form I-9 from the Department of Homeland Security. As their employer, you’re charged with verifying that the information provided is accurate by looking at one or a combination of documents (U.S. Passport, driver’s license and birth certificate, etc.). By signing this form, you’re stating that you’ve done that.

You can also use the U.S. government’s E-Verify online tool to confirm eligibility.

A Helping Hand

The Department of Labor has a great website for new employers. The FirstStep Employment Law Advisor helps employers understand what DOL federal employment laws apply to them and what recordkeeping they they’re required to do.

Please consider us a resource, too, as you take on a new employee. Preparing for a complex new set of tax obligations will be a challenge. We’d like to see you get everything right from the start.

Contact Us

780 Johnson Ferry Road
Suite 325
Atlanta, GA 30342
(404) 256-1606

Location 1


777 Gloucester Street
Suite 201
Brunswick, GA 31520
(912) 265-1750

Location 2

Coastal Georgia

1960 Satellite Boulevard
Suite 3600
Duluth, GA 30097
(770) 995-8800

Location 3


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