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<html> <body> <table width="100%" border="1"> <tr> <th>Month</th> <th>Savings</th> <th>Savings for holiday!</th> </tr> <tr> <td>January</td> <td>$100</td> <td rowspan="2">$50</td> </tr> <tr> <td>February</td> <td>$80</td> </tr> </table> </body> </html>