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Which of the following is normally not included in gross income?
Smartphone
A mobile phone with advanced features, including internet connectivity, apps, and touchscreen interface.
Subscription-Based Online Legal Research
A paid service providing access to a vast range of legal resources, databases, and case laws via the internet.
Bloomberg Law
A software platform offering comprehensive legal research, news, and business intelligence tools.
Alternative Resource Provider
A non-traditional source or service offering solutions or support outside conventional options.
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