is this a income limitation MAGI is  56,000 and their tax liability is 956.

SWFT Individual Income Taxes
43rd Edition
ISBN:9780357391365
Author:YOUNG
Publisher:YOUNG
Chapter20: Corporations And Parterships
Section: Chapter Questions
Problem 15DQ
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is this a income limitation MAGI is  56,000 and their tax liability is 956. 

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