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The lowest layer of the IEEE 802 reference model is the __________ layer.
Tax Deduction
An eligible expense that can reduce an individual's or company's taxable income.
Depreciation Tax Shield
A reduction in taxable income for businesses, reflecting the depreciation expense on tangible assets.
Leased Asset
An asset that is rented under a contract, where the lessee has the right to use it for a specified period in exchange for payment to the lessor.
Loss Carry-Forward
Using a year’s capital losses to offset capital gains of future years.
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