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• 一、甲公司於 20X2 年採行顧客忠誠計畫，顧客若以$100,000 購買公司所生產的旗艦型 A 產品一件，即可獲得一份獎勵點數，該份獎勵點數可取得下列兩種優惠之一：(a)優惠一：免費取得 B 產品，

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