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The best-fit line therefore will be the line \(f(x) = mx+b\) so that the "total squared error" is minimized. This total squared error is given by
\begin{equation*} TSE(m,b) = \sum_{k=1}^n e_k^2 = \sum_{k=1}^n (f(x_k) - y_k)^2 = \sum_{k=1}^n (m x_k + b - y_k)^2. \end{equation*}
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