It is shown that, for any given , and , the exact upper bound on over all independent zero-mean random variables (r.v.'s) such that and equals , where is the unique solution to the system of equations and , and is a Poisson r.v. with mean . In fact, a more general result is obtained, as well as other related ones. As a tool used in the proof, a calculus of variations of moments of infinitely divisible distributions with respect to variations of the L\'{e}vy characteristics is developed.
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