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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_requirements( requirements_path: str = 'requirements.txt') -> t.List[str]: """Read contents of requirements.txt file and return data from its relevant lines. Only non-empty and non-comment lines are relevant. """

    requirements = []
    with HERE.joinpath(requirements_path).open() as reqs_file:
        for requirement in [line.strip() for line in reqs_file.read().splitlines()]:
            if not requirement or requirement.startswith('#'):
                continue
            requirements.append(requirement)
    return requirements