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"The record ... reflects that the applicant has expressed remorse for her actions and that she has paid taxes on her earnings as a nanny while in the United States. In addition, the applicant submits statements from friends and family describing her good character. The unfavorable factors in this case include the applicant's period of unauthorized stay during her last visit to the United States and her brief period of unauthorized employment. We note that the applicant was out of status for 53 days, a relatively short period of time. After a careful review of the record, we find that the applicant has established that the favorable factors outweigh the unfavorable factors in her case and that a favorable exercise of the Secretary's discretion is warranted. In weighing the favorable and unfavorable factors, we determined that certain favorable factors were not after-acquired equities. In addition, although less weight was given to the applicant's after-acquired equities, these equities were still considered relatively significant due to the nature of the hardship detailed in the record. ... The appeal is sustained." - Matter of X-, Jan. 28, 2015. [Hats off to Daniel Shanfield!]