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EXCLUSIVE

Jason Derulo's no dummy, he's planning to write off more than $70k he dropped inside Ace of Diamonds strip club!!!

The singer was leaving AoD Monday night with a smile on his face and receipts in his pocket … all the proof he needs to hand over to his accountant. JD had proof he spent $53k in booze alone, and he explained why it's a totally legit write-off.

Jason, who was rolling with rapper Sincere Show, also sprinkled $20k on the strippers. It's pretty obvious why.

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