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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 _is_accepted(self, element_tag):
        '''Return if the link is accepted by the filters.'''
        element_tag = element_tag.lower()

        if self._ignored_tags is not None \
           and element_tag in self._ignored_tags:
            return False

        if self._followed_tags is not None:
            return element_tag in self._followed_tags
        else:
            return True