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Calling is profitable if SB is on ATC - which he should be.
ICM Nash Calculator Results
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Thanks for posting that link. I didn't read it because I know the numbers and I guarantee you Suzzer knows the numbers as well. I'm pretty sure Suzzer's question is more about judging the pusher's range.
*We* all know can profitably be shoving ATC, but most people don't anything about that.
edit: like Slim said, there are other factors we can determine besides raw ICM numbers in a vacuum. LOL at "easy call"