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Technically, you should divide up the total cost ($7485) and figure out what the AC cost, the furnace cost and the fan cost. However, in almost all cases, it doesn't matter, so you can just enter the full amount (the only numbers that show up on the tax return will be $300, $150, and $50). You can even just enter $300, $150, and $50 and it should give you the full credit.
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