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whopper on "2013 REG Wiley Book Question, Module 35, MCQ 115"

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All,
I'm coming up with $1300 for the answer but Wiley shows $2700 as the answer. I think Wiley's answer is wrong because John is not a dependent due to being age 26 and makes $3900. Is anyone getting the Wiley answer? If so, can you please explain the misunderstanding in my logic?


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