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On November 30, 2020, Marg's Antiques sold a mint condition vintage stove for $84,488. The company paid $34,748 for the stove at an auction. The buyer has agreed to pay for the stove in 4 instalments every December 31 in 2021, 2022, 2023 and 2024.
Problem 1: Calculate the amount that Marg's Antiques can deduct as a reserve for unpaid ammounts in 2022.
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