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Closing the gender pay gap is a battle with many fronts. One of those fronts, a recent study discovered, is at top U.S. universities. The study, conducted by BusinessStudent.com, a website for prospective business students, did not take into account cost of living by area, or field of study. Instead, it simply focused on graduates of 117 leading universities based on the U.S. News & World Report College Rankings for 2018 and data from the U.S. Department of Education.