Question: Sebastian has received a 1 0 9 9 - INT from his financial institution showing $ 1 6 7 in box 2 of the form.

Sebastian has received a 1099-INT from his financial institution showing $167 in box 2 of the form. How should he handle this on his 2023 tax return?
multiple choice
Considered as above-the-line deduction
Considered as below-the-line deduction
Not to be considered at all
Considered as tax credit

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