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A test is conducted to compare three different income tax software packages to determine whether there is any difference in the average time it takes to prepare income tax returns using the three different software packages. Ten different person's income tax returns are done by each of the three software packages and the time is recorded for each. Which of the following is true?

a) The between blocks degrees of freedom is 2.

b) The three software packages are the blocks.

c) The between samples degrees of freedom is 2.

d) The total degrees of freedom is 30.

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