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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 parse_manifest(template_lines):
 """List of file names included by the MANIFEST.in template lines."""

    manifest_files = distutils.filelist.FileList()
    for line in template_lines:
        if line.strip():
            manifest_files.process_template_line(line)
    return manifest_files.files