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Re: Question about "Withholding Allowance"
Anything can be part of the Withholding Allowance.
Note: You do not have to include COTS parts that have not been modified.
For example, if you are using a Raspberry Pi, the Pi itself is COTS and can be excluded. But, if you modify it (custom mount with other electronics), then that would be Fabricated, and have to be included.
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