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<?php

if(! is_admin()){
    add_filter( 'clean_url', function( $url )
    {
        if ( FALSE === strpos( $url, '.js' ) )
        { // not our file
        return $url;
        }
        // Must be a ', not "!
        return "$url' defer='defer";
    }, 11, 1 );
}

?>