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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:

def wheels(opts, whitelist=None, context=None):
    '''
    Returns the wheels modules
    '''
    if context is None:
        context = {}
    return LazyLoader(
        _module_dirs(opts, 'wheel'),
        opts,
        tag='wheel',
        whitelist=whitelist,
        pack={'__context__': context},
    )