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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_s2bs(s2bs):
 """ convert s2b files to dictionary """

    s2b = {}
    for s in s2bs:
        for line in open(s):
            line = line.strip().split('\t')
            s, b = line[0], line[1]
            s2b[s] = b
    return s2b