Deductions & credits

Seriously?

Exactly how will that $1 impact your tax liability?

$1 x 15% = 15 cents which would be rounded in any tax calculation

$1 x 35% = 35 cents which would be rounded in any tax calculation

Rounding happens all the time, up and down.

Ok, the time value of that $1; may increase or it could potentially decrease where ever it is invested.

Time to finish your tax return and move on.

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.