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Don and Cynthia are married, and they will file a joint federal income tax return for 2018. Their 21-year-old daughter, Matilda, is a full-time student at their state university. She is their only dependent. Don and Cynthia are most likely to benefit from which of the following?

The personal and dependent exemption.

A refundable family tax credit.

An adjustment for non-child dependents, reported on Schedule 1.

A nonrefundable credit for other dependents.

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