
[BOR]
0: Safe
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[EOR]
[BOC]
Will it yellow? Yes. Will it yellow as fast in a closet as if it were in front of a south-facing window? No. Does polycrylic (water-based) yellow? Yes, but not nearly as much. How hard is it to replace? You'd have to sand all the yellowed stuff off and start from scratch.

Note that it can take many years for it to show any signs of yellowing, so it's not like you have to do this once a week or even once a year.
[EOC]
