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gigot. headed into friday, fiscal cliff talks with congressional leaders, president obama gave us a hit list of his negotiations strategies, repeating his intention to immediately raise tax rates on top earners. when it comes to the top 2%, what i m not going to do is to extend further a tax cut for folks who don t need it which would cost close to a trillion dollars and it s very difficult to see how you make up that trillion dollars if we re serious about deficit reduction, just by closing loopholes and deductions. the math tends not to work. paul: but does the president s math add up? let s ask wall street journal columnist bill mcguerin, and analyst steve moore and washington columnist kim strassel. so, kim, the president won reelection, was this the hand of magnimty reaching out to

President obamaTax ratesNegotiations strategiesHit listFiscal cliffTax cutDon tPaul gigotMath addDeficit reductionAsk wall street journalClosing loopholesBill mcguerinSteve mooreKim strasselWon reelection