2019 Instructions for Form FTB 3514 California Earned Income Tax Credit

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

What's New

Young Child Tax Credit – For taxable years beginning on or after January 1, 2019, the refundable Young Child Tax Credit (YCTC) is available to taxpayers who also qualify for the California Earned Income Tax Credit (EITC) and who have at least one qualifying child who is younger than six years old as of the last day of the taxable year. The maximum amount of credit allowable for a qualified taxpayer is $1,000. The credit amount phases out as earned income exceeds the "threshold amount" of $25,000, and completely phases out at $30,000. For more information, see Step 8, Qualifications for Young Child Tax Credit (YCTC) in the instructions.

General Information

In general, for taxable years beginning on or after January 1, 2015, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to ftb.ca.gov and search for conformity. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540), California Adjustments - Residents, or Schedule CA (540NR), California Adjustments - Nonresidents or Part-Year Residents, and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. Taxpayers should not consider the instructions as authoritative law.

Registered Domestic Partners (RDPs)

For purposes of California income tax, references to a spouse, husband, or wife also refer to a California RDP, unless otherwise specified. When we use the initials RDP they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

The refundable California EITC is available to taxpayers who earned wage income subject to California withholding and/or have net earnings from self-employment. This credit is similar to the federal Earned Income Credit (EIC) but with different income limitations. The CA EITC reduces your California tax obligation, or allows a refund if no California tax is due. You do not need a child to qualify, but must file a California income tax return to claim the credit and attach a completed form FTB 3514, California Earned Income Tax Credit.

A. Purpose

Use form FTB 3514 to determine whether you qualify to claim the credit, provide information about your qualifying children, if applicable, and to figure the amount of your credit.

B. Differences in California and Federal Law

The differences between California and federal law for the Earned Income Tax Credit are as follows:

  • California allows this credit for wage income (wages, salaries, tips and other employee compensation) that is subject to California withholding.
  • If you were a nonresident, you must have earned wage income that is subject to California withholding.
  • Both your earned income and federal adjusted gross income (AGI) must be less than $55,952 to qualify for the federal credit, and less than $30,001 to qualify for the California credit.
  • An eligible individual without a qualifying child is 18 years or older for the California credit.
  • You may elect to include all of your (and/or all of your spouse's/RDP’s if filing jointly) nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes. Get FTB Pub. 1032, Tax Information for Military Personnel, for special rules that apply to military personnel claiming the EITC.

Specific Instructions

If certain requirements are met, you may claim the EITC even if you do not have a qualifying child. The amount of the credit is greater if you have a qualifying child, and increases with each child that qualifies, up to a maximum of three children. Follow Step 1 through Step 7 below to determine if you qualify for the credit and to figure the amount of the credit.

If your EITC was reduced or disallowed for any reason other than a math or clerical error and you now want to take the EITC then answer “Yes” on line 1b within the form and follow Step 1 through Step 7 below to determine if you qualify for the credit.

Attach the completed form FTB 3514 to your Form 540 or 540 2EZ, California Resident Income Tax Return, or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, if you claim the California EITC.

Step 1  Qualifications for All Filers

  1. Federal AGI
    In taxable year 2019, is the amount on federal Form 1040 or 1040-SR, line 8b less than 30,001?
    Yes   Continue.
    No   Stop here, you cannot take the credit.
  2. Do you, and your spouse/RDP if filing a joint return, have a social security number (SSN) that allows you to work and is valid for EITC purposes? See line 7, "Valid SSN" within Step 3, Qualifying Child, for a full definition.
    Yes   Continue.
    No   Stop here, you cannot take the credit.
  3. Is your filing status married filing separately?
    Yes   Stop here, you cannot take the credit.
    No   Continue.
  4. Are you filing federal Form 2555, Foreign Earned Income?
    Yes   Stop here, you cannot take the credit.
    No   Continue.
  5. Were you or your spouse/RDP a nonresident alien for any part of 2019?
    Yes   If your filing status is married filing jointly, continue. Otherwise, stop; you cannot take the EITC.
    No   Continue.
  6. If you are filing Form 540NR, did you and your spouse/RDP live in California for at least 183 days?
    Yes   Continue.
    No   Stop here, you cannot take the credit.
  7. Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

Step 2  Investment Income

If you are filing Form 540 or Form 540NR complete Worksheet 1. If you are filing Form 540 2EZ complete Worksheet 2.

Worksheet 1 – Investment Income Form 540 and Form 540NR Filers

Interest and Dividends

  1. Add and enter the amounts from Form 1040 or 1040-SR, line 2a and line 2b.
  2. Enter the amount from federal Form 8814, Parents’ Election to Report Child’s Interest and Dividends, line 1b.
  3. Enter the amount from federal Form 1040 or 1040-SR, line 3b.
  4. Enter any amounts from federal Form 8814, line 12 for child's interest and dividends.

Capital Gain Net Income

  1. Enter the amount from federal Form 1040 or 1040-SR, line 6. If the result is less than zero, enter -0-.
  2. Enter the gain from federal Form 4797 Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed federal Form 4797, line 8 and line 9, enter the amount from line 9 instead).
  3. Subtract line 6 from line 5. (If the result is less than zero, enter -0-).

Passive Activities

  1. Enter the total of net income from passive activities included on federal Schedule 1 (Form 1040 or 1040-SR), Additional Income and Adjustments to Income, line 5.

Other Activities

  1. Enter any income from the rental of personal property included on federal Schedule 1 (Form 1040 or 1040-SR), line 8. If the result is zero or less, enter -0-.
  2. Enter any expenses related to the rental of personal property included as a write‑in adjustment on federal Schedule 1 (Form 1040 or 1040-SR), line 22.
  3. Subtract line 10 from line 9. (If the result is less than zero, enter -0-).

Investment Income

  1. Add the amounts on lines 1, 2, 3, 4, 7, 8, and 11.
    Enter the total.
    This is your investment income.
  2. Is the amount on line 12 more than $3,828?
    Yes   Stop here, you cannot take the credit.
    No   Enter the amount from line 12 on form FTB 3514, line 4. Go to Step 3.

Worksheet 2 – Investment Income Form 540 2EZ Filer

  1. Taxable interest. Enter the amount from Form 540 2EZ, line 10.
  2. Nontaxable interest. Add and enter the amounts from federal Form 1099-INT, box 3 and box 8, and the amount from federal Form 1099-DIV, box 10.
  3. Dividends. Enter the amount from Form 540 2EZ, line 11.
  4. Capital gain net income. Enter the amount from Form 540 2EZ, line 13.
  5. Investment Income. Add line 1, line 2, line 3 and line 4. Enter the amount here.
  6. Is the amount on line 5 more than $3,828?
    Yes   Stop here, you cannot take the credit.
    No   Enter the amount from line 5 on form FTB 3514, line 4. Go to Step 3.

Step 3  Qualifying Child

Qualifying Child Definition

A qualifying child for the EITC is a child who meets the following conditions:

  • Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
  • Is under age 19 at the end of 2019 and younger than you (or your spouse/RDP, if filing jointly), or under age 24 at the end of 2019, a student, and younger than you (or your spouse/RDP, if filing jointly), or any age and permanently and totally disabled.
  • Is not filing a joint return for 2019 or is filing a joint return for 2019 only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596, Earned Income Credit, for examples.
  • Lived with you in California for more than half of 2019. If the child did not live with you for the required time, see exceptions in the instructions for line 11.

    Note: If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse/RDP if filing a joint return), special rules apply. Get federal Publication 596 for more information.

Qualifying Child Questionnaire

  1. Do you have at least one child who meets the conditions to be your qualifying child?
    Yes Continue.
    No Go to Step 4.
  2. Are you filing a joint return for 2019?
    Yes Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.
    No Continue.
  3. Could you be a qualifying child of another person for 2019? (Answer “No” if the other person is not required to file, and is not filing, a 2019 tax return or is filing a 2019 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596 for examples.)
    Yes Stop here, you cannot take the credit.
    No Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.

Note: If your qualifying child is younger than six years old as of the last day of the taxable year, you must list that child information under Child 1, Child 2 or Child 3 column. Do not include any child younger than six years old as an attachment to the form FTB 3514. See Step 8 and Step 9 in the instructions to see if you qualify for the Young Child Tax Credit.

Line 7 – SSN

The child must have a valid SSN, as defined below, unless the child was born and died in 2019. If your child was born alive and died in 2019 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records or include it according to your software's instructions.

Valid SSN. For the EITC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on the social security card, the SSN is valid for EITC purposes only as long as the DHS authorization is still valid.

An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) cannot be used to claim EITC. If you or your child has an ITIN or ATIN and later gets a SSN that is valid for employment, you may be able to file an amended return. Use Form 540, 540 2EZ, or 540NR to amend your original or previously filed tax return with Schedule X, California Explanation of Amended Return Changes attached to the amended return.

If you did not have an SSN by the due date of your 2019 return (including extensions), you cannot claim the EITC on either your original or an amended 2019 return, even if you later get an SSN. Also, if a child did not have an SSN by the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EITC on either your original or an amended 2019 return, even if that child later gets an SSN.

Line 9a – Student

A student is a child who during any part of 5 calendar months of 2019 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Line 9b – Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2019, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Line 10 – Child's relationship to you

For additional information see qualifying child definition.

Line 11 – Number of days child lived with you

Enter the number of days the child lived with you in California during 2019. To qualify, the child must have the same principal place of residence in California as you for more than half of 2019, defined as 183 days or more. If the child was born or died in 2019 and your home was the child’s home for more than half the time he or she was alive during 2019, enter "365". Do not enter more than 365 days. If the child did not live with you for the required time, temporary absences may count as time lived at home. For more information get federal Publication 596.

Line 12 – Child’s physical address

Enter the physical address where the child resided during 2019. This should be the address of the principal place of residence in California where the child lived with you for more than half of 2019. If the child lived with you in California for more than half of 2019, but moved within California during this period, this should be the address of the principal place of residence that was shared the longest.

Step 4  Filer Without a Qualifying Child

  1. Is the amount on federal Form 1040 or 1040-SR, line 8b less than $30,001?
    Yes Continue.
    No Stop here, you cannot take the credit.
  2. Were you (or your spouse/RDP if filing a joint return) at least age 18 at the end of 2019? (Answer “Yes” if you, or your spouse/RDP if filing a joint return, were born on or before January 1, 2002.) If your spouse/RDP died in 2019 (or if you are preparing a return for someone who died in 2019), get federal Publication 596 for more information before you answer.
    Yes Continue.
    No Stop here, you cannot take the credit.
  3. Was your main home, and your spouse’s/RDP's if filing a joint return, in California for more than half of 2019?
    Yes Continue.
    No Stop here, you cannot take the credit.
  4. Are you filing a joint return for 2019? For more information get federal Publication 596.
    Yes Skip questions e and f; go to Step 5.
    No Continue.
  5. Could you be a qualifying child of another person for 2019? (Answer “No” if the other person is not required to file, and is not filing, a 2019 tax return or is filing a 2019 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Publication 596 for examples.)
    Yes Stop here, you cannot take the credit.
    No Continue.
  6. Can you be claimed as a dependent on someone else’s 2019 tax return?
    Yes Stop here, you cannot take the credit.
    No Go to Step 5.

Step 5  California Earned Income

Complete lines 13 through 19 to figure your California earned income.

Line 13 – Wages, salaries, tips, and other employee compensation, subject to California withholding

Enter the amount from Form 540, line 12; Form 540 2EZ, line 9; or Form 540NR, line 12.

Note: If you have clergy wages, subtract the self employment tax, if any, that was reported on federal Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax, and enter the result on form FTB 3514, line 13.

Line 14 – IHSS payments

Enter the amount included on line 13, that you received as Medicaid waiver payments, In Home Supportive Services (IHSS) payments, or IHSS supplementary payments that are nontaxable for federal purposes.

Line 15 – Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan

Enter the amount included on line 13, that you received for work performed while an inmate in a penal institution.

Enter the amount included on line 13, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan. This amount may be shown on federal Form W-2, Wage and Tax Statement, box 11. If you received such an amount and box 11 is blank, contact your employer for the amount received as a pension or annuity.

Line 17 – Nontaxable combat pay

Enter the amount from federal Form W-2, box 12, code Q, if you elect to include your nontaxable military combat pay in earned income for EITC purposes. If you are filing a joint return, both you and/or your spouse/RDP can elect to include your own nontaxable military combat pay for EITC purposes. Each must include all of their nontaxable military combat pay, not just a portion of it. You may elect to include nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes.

Line 18 – Business income or (loss)

If you are self-employed and have net earnings from self-employment, go to Worksheet 3 to figure your business income or loss. Attach a copy of your complete federal return, including any federal Schedule C, Schedule F, Schedule SE, and any Schedule K-1(Form 1065).

Worksheet 3 – Business Income or (Loss)

  1. Business income or (loss). Enter the amount from federal Schedule 1 (Form 1040 or 1040-SR), line 3.
  2. Farm income or (loss). Enter the amount from federal Schedule 1 (Form 1040 or 1040-SR), line 6.
  3. Self-employment earnings from partnerships reported on K-1s. Enter the net profit (or loss) from federal Schedule K-1 (Form 1065), box 14, code A.
  4. Deductible part of self-employment tax. Enter the amount from federal Schedule 1 (Form 1040 or 1040-SR), line 14.
  5. Total business income or (loss). Add line 1, line 2, line 3, and subtract line 4. Enter the amount here and on form FTB 3514, line 18.

Lines 18 a-e Business information

Enter your business information in the spaces provided. If you have multiple businesses, use the information from the schedule with the largest net profit (loss).

Line b – Business address

Enter your business address. Show a street address instead of a box number. Include the suite or room number, if any.

Line c – Business license number

Enter your business license number. A business license number is a reference number from a county, city, or state that allows you to engage in a specific business activity within the designated area. If you do not have a business license number, leave line c blank.

Line d – SEIN

Enter your state employer identification number (SEIN) issued by the California Employment Development Department. If you do not have a SEIN, leave line d blank.

Line e – Business code

Use the six-digit code from federal Schedule C or Schedule F, box B.

After completing Step 5, line 18e go to Step 6.

Step 6  How to Figure the CA EITC

Complete the California Earned Income Tax Credit Worksheet below. If you file Form 540 or 540 2EZ, after completing Step 6, skip Step 7 and go to Step 8. If you file a Form 540NR, after completing Step 6, go to Step 7.

California Earned Income Tax Credit Worksheet

Part I – All Filers
  1. Enter your California earned income from form FTB 3514, line 19. If the amount is zero or less, stop here.
  2. Look up the amount on line 1 in the EITC Table to find the credit. Be sure you use the correct
    column for the number of qualifying children you have. Enter the credit here
    If the amount on line 2 is zero, stop here. You cannot take the credit.
  3. Enter the amount from federal Form 1040 or 1040-SR, line 8b.
  4. Are the amounts on lines 1 and 3 the same?
    Yes Skip line 5; and enter the amount from line 2 on line 6.
    No Go to line 5.
Part II – Filers who Answered “No” on Line 4
  1. If you have:
    • No qualifying children, is the amount on line 3 less than $3,705?
    • 1 qualifying child, is the amount on line 3 less than $5,564?
    • 2 qualifying children, is the amount on line 3 less than $7,811?
    • 3 or more qualifying children, is the amount on line 3 less than $7,811?
      Yes Leave line 5 blank; enter the amount from line 2 on line 6.
      No Look up the amount on line 3 in the EITC Table to find the credit. Be sure you use the correct
      column for the number of qualifying children you have. Enter the credit here.
      Look at the amounts on line 5 and line 2, enter the smaller amount on line 6.
Part III – Your Earned Income Tax Credit
  1. This is your California earned income tax credit.
    Enter this amount on form FTB 3514, line 20.

Step 7  How to Figure the Nonresident or Part-Year Resident EITC

If you file Form 540 or 540 2EZ, skip Step 7 and go to Step 8.

Line 21 –CA Exemption Credit Percentage

If you file a Form 540NR, enter your CA Exemption Credit Percentage from Form 540NR, line 38 on form FTB 3514, line 21. However, if your total taxable income was less than zero and you entered $0 on Form 540NR, line 19, complete Worksheet 4 below to compute the correct CA Exemption Credit Percentage to enter on form FTB 3514, line 21.

Worksheet 4 – CA Exemption Credit Percentage

Complete this worksheet only if you are a nonresident or part-year resident with negative total taxable income and you entered zero on Form 540NR, line 19.

Part I - Total Taxable Income

  1. Enter the amount from Form 540NR, line 17. If a negative amount, enter as negative.
  2. Enter the amount from Form 540NR, line 18.
  3. Total Taxable Income. Subtract line 2 from line 1. Enter the negative result here.

Part II - California Taxable Income

  1. Enter the amount from Schedule CA (540NR), Part IV, line 1. If a negative amount, enter as negative.
  2. Enter the amount from Schedule CA (540NR), Part IV, line 4.
  3. California Taxable Income. Subtract line 5 from line 4. If a negative amount, enter as negative.

Part III - CA Exemption Credit Percentage

  1. Subtract line 6 from line 3. If a negative amount, enter as negative.
  2. Enter the amount from line 3 as a positive amount.
  3. Divide line 7 by line 8. Enter amount as a decimal.
  4. CA Exemption Credit Percentage. Subtract line 9 from 1.000. If more than 1, enter 1.000. If less than zero, enter 0. Enter the result as a decimal here and on form FTB 3514, line 21 or line 29.

Line 22 – Nonresident or Part-Year Resident EITC

Multiply line 21 by line 20 and enter the result on form FTB 3514, line 22. This amount should also be entered on Form 540NR, line 85.

Step 8  Qualifications for Young Child Tax Credit (YCTC)

To qualify for the YCTC, you must meet all of the following:

  • You have been allowed the California EITC on this form.
  • You have at least one qualifying child for the California EITC.
  • Your qualifying child is younger than six years old as of the last day of the taxable year.

Caution: If you do not meet all of the above requirements, you cannot take this credit.

If you meet all of the above requirements, complete Part VII, Young Child Tax Credit. If you are a nonresident or part-year resident, also complete Part VIII, Nonresident or Part-Year Resident Young Child Tax Credit.

Note: If your qualifying child is younger than six years old as of the last day of the taxable year, you must list that child information under Part III, Qualifying Child Information, Child 1, Child 2 or Child 3 column. Do not include any child younger than six years old as an attachment to the form FTB 3514.

Line 23 – California Earned Income

CA earned income for purposes of the YCTC is the same as for the CA EITC. Enter the amount from form FTB 3514, line 19.

Line 25 - Excess Earned Income over threshold

Subtract the $25,000 threshold amount from your CA earned income entered on line 23 and enter the excess amount on line 25.

Line 26 and Line 27

For every $100 over the threshold amount, your credit is reduced by $20.

Line 28

This is the amount of your allowable YCTC to claim on your tax return. This amount should also be entered on Form 540, line 76; or Form 540 2EZ, line 24. If you file Form 540 or 540 2EZ, stop here, do not go to Step 9.

Step 9  Nonresident or Part-Year Resident Young Child Tax Credit

Line 29

If you file a Form 540NR, enter your CA Exemption Credit Percentage from Form 540NR, line 38 on form FTB 3514, line 29. However, if you completed EITC Worksheet 4, enter the CA Exemption Credit Percentage from Worksheet 4, line 10 on form FTB 3514, line 29.

Line 30

Multiply line 29 by line 28 and enter the result on form FTB 3514, line 30. This amount should also be entered on Form 540NR, line 86.

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

  1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your California Earned Income Tax Credit Worksheet.
  2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned Income Tax Credit Worksheet.
If the amount you are looking up
from the worksheet is …
And your number of qualifying children is
At least But Not Over 0 1 2 3
Your credit is …
1 50 2 7 9 10
51 100 5 22 26 29
101 150 8 36 43 48
151 200 11 51 60 67
201 250 15 65 77 86
251 300 18 80 94 105
301 350 21 94 111 125
351 400 24 109 128 144
401 450 28 123 145 163
451 500 31 137 162 182
501 550 34 152 179 201
551 600 37 166 196 220
601 650 41 181 213 239
651 700 44 195 230 258
701 750 47 210 247 278
751 800 50 224 264 297
801 850 54 239 281 316
851 900 57 253 298 335
901 950 60 267 315 354
951 1000 63 282 332 373
1001 1050 67 296 349 392
1051 1100 70 311 366 411
1101 1150 73 325 383 431
1151 1200 76 340 400 450
1201 1250 80 354 417 469
1251 1300 83 369 434 488
1301 1350 86 383 451 507
1351 1400 89 398 468 526
1401 1450 93 412 485 545
1451 1500 96 426 502 564
1501 1550 99 441 519 584
1551 1600 102 455 536 603
1601 1650 106 470 553 622
1651 1700 109 484 570 641
1701 1750 112 499 587 660
1751 1800 115 513 604 679
1801 1850 119 528 621 698
1851 1900 122 542 638 717
1901 1950 125 556 655 737
1951 2000 128 571 672 756
2001 2050 132 585 689 775
2051 2100 135 600 706 794
2101 2150 138 614 723 813
2151 2200 141 629 740 832
2201 2250 145 643 757 851
2251 2300 148 658 774 870
2301 2350 151 672 791 890
2351 2400 154 687 808 909
2401 2450 158 701 825 928
2451 2500 161 715 842 947
2501 2550 164 730 859 966
2551 2600 167 744 876 985
2601 2650 171 759 893 1004
2651 2700 174 773 910 1023
2701 2750 177 788 927 1043
2751 2800 180 802 944 1062
2801 2850 184 817 961 1081
2851 2900 187 831 978 1100
2901 2950 190 845 995 1119
2951 3000 193 860 1012 1138
3001 3050 197 874 1029 1157
3051 3100 200 889 1046 1176
3101 3150 203 903 1063 1196
3151 3200 206 918 1080 1215
3201 3250 210 932 1097 1234
3251 3300 213 947 1114 1253
3301 3350 216 961 1131 1272
3351 3400 219 976 1148 1291
3401 3450 223 990 1165 1310
3451 3500 226 1004 1182 1329
3501 3550 229 1019 1199 1349
3551 3600 232 1033 1216 1368
3601 3650 236 1048 1233 1387
3651 3700 239 1062 1250 1406
3701 3750 240 1077 1267 1425
3751 3800 236 1091 1284 1444
3801 3850 233 1106 1301 1463
3851 3900 230 1120 1318 1482
3901 3950 227 1134 1335 1502
3951 4000 223 1149 1352 1521
4001 4050 220 1163 1369 1540
4051 4100 217 1178 1386 1559
4101 4150 214 1192 1403 1578
4151 4200 210 1207 1420 1597
4201 4250 207 1221 1437 1616
4251 4300 204 1236 1454 1635
4301 4350 201 1250 1471 1655
4351 4400 200 1265 1488 1674
4401 4450 199 1279 1505 1693
4451 4500 199 1293 1522 1712
4501 4550 199 1308 1539 1731
4551 4600 198 1322 1556 1750
4601 4650 198 1337 1573 1769
4651 4700 197 1351 1590 1788
4701 4750 197 1366 1607 1808
4751 4800 197 1380 1624 1827
4801 4850 196 1395 1641 1846
4851 4900 196 1409 1658 1865
4901 4950 195 1423 1675 1884
4951 5000 195 1438 1692 1903
5001 5050 195 1452 1709 1922
5051 5100 194 1467 1726 1941
5101 5150 194 1481 1743 1961
5151 5200 193 1496 1760 1980
5201 5250 193 1510 1777 1999
5251 5300 193 1525 1794 2018
5301 5350 192 1539 1811 2037
5351 5400 192 1554 1828 2056
5401 5450 192 1568 1845 2075
5451 5500 191 1582 1862 2094
5501 5550 191 1597 1879 2114
5551 5600 190 1605 1896 2133
5601 5650 190 1590 1913 2152
5651 5700 190 1576 1930 2171
5701 5750 189 1561 1947 2190
5751 5800 189 1547 1964 2209
5801 5850 188 1532 1981 2228
5851 5900 188 1518 1998 2247
5901 5950 188 1504 2015 2267
5951 6000 187 1489 2032 2286
6001 6050 187 1475 2049 2305
6051 6100 186 1460 2066 2324
6101 6150 186 1446 2083 2343
6151 6200 186 1431 2100 2362
6201 6250 185 1417 2117 2381
6251 6300 185 1402 2134 2400
6301 6350 184 1388 2151 2420
6351 6400 184 1373 2168 2439
6401 6450 184 1359 2185 2458
6451 6500 183 1345 2202 2477
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6551 6600 183 1316 2236 2515
6601 6650 182 1301 2253 2534
6651 6700 182 1287 2270 2553
6701 6750 181 1272 2287 2573
6751 6800 181 1258 2304 2592
6801 6850 181 1243 2321 2611
6851 6900 180 1229 2338 2630
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6951 7000 179 1200 2372 2668
7001 7050 179 1186 2389 2687
7051 7100 179 1171 2406 2706
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7151 7200 178 1142 2440 2745
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7301 7350 177 1099 2491 2802
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7651 7700 174 998 2610 2936
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8051 8100 171 882 2566 2887
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8251 8300 169 824 2498 2810
8301 8350 169 810 2481 2791
8351 8400 168 795 2464 2772
8401 8450 168 781 2447 2753
8451 8500 168 767 2430 2734
8501 8550 167 752 2413 2714
8551 8600 167 738 2396 2695
8601 8650 166 723 2379 2676
8651 8700 166 709 2362 2657
8701 8750 166 694 2345 2638
8751 8800 165 680 2328 2619
8801 8850 165 665 2311 2600
8851 8900 165 651 2294 2581
8901 8950 164 637 2277 2561
8951 9000 164 622 2260 2542
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9051 9100 163 593 2226 2504
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9551 9600 159 500 2056 2313
9601 9650 159 499 2039 2294
9651 9700 158 498 2022 2275
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10101 10150 155 487 1869 2102
10151 10200 154 485 1852 2083
10201 10250 154 484 1835 2064
10251 10300 154 483 1818 2045
10301 10350 153 482 1801 2026
10351 10400 153 480 1784 2007
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10501 10550 152 477 1733 1949
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10651 10700 150 473 1682 1892
10701 10750 150 472 1665 1873
10751 10800 150 471 1648 1854
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10851 10900 149 468 1614 1816
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10951 11000 148 466 1580 1777
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11251 11300 146 458 1478 1663
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11351 11400 145 456 1444 1624
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11651 11700 143 449 1342 1510
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11751 11800 142 446 1308 1471
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11851 11900 141 444 1274 1433
11901 11950 141 442 1257 1414
11951 12000 140 441 1240 1395
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12051 12100 139 439 1206 1357
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12851 12900 133 419 934 1051
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12951 13000 132 417 900 1012
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29951 30000 1 1 1 1