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Instrumental orientation is defined as
Itemized Deduction
Expenses listed separately that can be deducted from adjusted gross income to reduce taxable income, including medical expenses, taxes paid, interest, charitable contributions, and certain job-related expenses.
Constructive Receipt
This refers to the point at which an individual has access to, or control over, income, thus making it taxable, even if the income has not been physically received.
Compensation
Payment or salary received for services rendered or work done.
Exempt From Income
Income that is not subject to taxation under federal or state law.
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