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if you live in one of the following states:
AL, AZ, CA, CO, CT, DE, GA, IA, ID, IL, IN, KS, KY, LA, MD, MI, MO, MS,
NC, NE, NJ, NM, NV, NY, OH, OK, OR, PA, SC, UT, VA, or WV and if your
adjusted gross income (AGI) is $54,000 or less.
