Image source, Getty Images

We're back from the short ad break and the discussion has turned to the war in Ukraine.

"I want the war to stop," Trump says when asked if he wants Ukraine to win the war.

He goes on to talk about the cost of Russia's war in Ukraine on the US, claiming Europe is paying much less in comparison to the US.

He says he knows both Ukraine President Volodymyr Zelensky and Russian President Vladimir Putin "very well".

Nada Tawfik
Reporting from Philadelphia

I've been speaking with Susie Nuessle, who is 40 years old and lives in Philadelphia. She tells me she likes that Donald Trump is being fact-checked in real time and that both candidates are being asked important questions.

She tells me the former president is “bloviating per usual” and his talking points sound like “a racist dog whistle” to her.

She wishes Kamala Harris would have openly defended immigrants, but with every answer she says the vice-president seems like presidential material.

She thinks Harris is successfully poking at Trump’s ego and causing him to goes off on a tangent each time.

The presidential debate is now back from an ad break.

Stick with us.

And a reminder that you can watch it live at the top of this page.

Would Trump sales tax cost families almost $4,000?published at 03:08 British Summer Time 11 September

03:08 BST 11 September

Earlier, Kamala Harris said: “Economists have said that the Trump sales tax would result for middle class families in about $4,000 dollars more a year.”

She’s referring to his plan to impose tariffs - taxes on imported goods.

Trump insists the cost of these would be felt by foreign countries, but economists believe there would be an economic cost for US importers and consumers.

The "almost $4,000" figure comes from analysis, , externalby the left-of-centre think tank the Centre for American Progress, of Trump’s pledge to increase tariffs on all imported goods to 10-20% and all goods imported from China to 60%.

They took the amount the US buys in goods from abroad annually, figured out how much the new taxes on these goods would be and divided this by the number of households in the US.

It works out at $4,600 per household, but when you look at “middle income” families you get a figure of $3,900 a year.

Other estimates are lower. The , externalPeterson Institute, external reckons the impact would be closer to $1,700 a year (for tariffs at 10%) or $2,500 (at 20%).

Ana Faguy
Reporting from Washington

Throughout the debate we've been texting with undecided voters about what they think of the debate performances.

Vanessa Pierce, an undecided voter from Wisconsin, told the BBC that immigration is a big issue for her.

She used to be in favour of immigration, given how many small businesses are started by immigrants, but Pierce said it has to be done with "caution".

"It is quite alarming to hear the number of border crossings," she said.

But she said she doesn't believe immigrants are eating pets, as Trump suggested during the debate. "That's ridiculous," she says.

The ABC debate has now moved to a short ad break.

Stick with us, we've got lots more news and analysis to share.

Trump is asked how he would end the war in Gaza and return the civilians being held hostage by Hamas.

He begins his answer by claiming that the conflict would have "never started" if he were still president.

"She hates Israel. If she is president I believe that Israel will not exist in two years from now," he says.

He adds that she also "hates the Arab population" because "the whole place is getting blown up".

"I will get that settled and fast," he says, adding that the Russia-Ukraine war will also end when he is re-elected.

Harris - who has repeatedly vowed to support Israel's security - denied the claim, saying that Trump is attempting to "divide and distract from the reality".

"It is very well known that he admires dictators, and wants to be a dictator" on "day one", she adds.

Moments later, she claimed that military leaders have described Trump as a "disgrace".

It's clearly an extremely tense meeting between the two.

Harris is now being asked about how she would handle Israel's war in Gaza and how she could break through a stalemate.

She repeats some of her previous remarks on the issue, saying Israel has a right to defend itself, but it matters how it does so.

"This war must end," she adds. "It must end immediately."

Harris goes on to call for a ceasefire, and eventually, a two-state solution to "rebuild Gaza".

Asked about the 2020 election, Donald Trump continues to insist that he won that race against Joe Biden, despite there being no evidence that he did so.

In his remarks, Trump said that there is "so much proof" that he won the election, although he provided few details.

"Our elections are bad, and a lot of these illegal immigrants coming in, they're trying to get them to vote," he said. "They can't even speak English".

Kamala Harris, for her part, said that Trump's continued denial of the election results shows that perhaps he does not have the "temperament" to return to the White House.

"Donald Trump has been fired by 81 million people," she added.

The moderators want to stay on the topic of the US Capitol riot. They ask Harris to respond to Trump.

Harris notes that she was in Congress that day as a US Senator and vice-president elect.

“On that day the President of the United States incited a violent mob to attack our nation's Capitol, to desecrate our nation’s Capitol," she said.

"The former president has been indicted and impeached for exactly that reason," Harris said.

She also invoked a far-right rally in Charlottesville, Virginia in 2017 where white supremacists marched while chanting antisemitic and racist slogans. It took place early in Trump's term and he was criticised for his response.

Courtney Subramanian

Harris has repeatedly said she would prosecute the case against Donald Trump and her campaign has tried to frame the election as one between a prosecutor and a felon.

Harris reminded those watching of his four criminal cases and his felony convictions in New York - a tactic we're sure to see more of tonight.

Trump responded by saying his opponents have "weaponised" the Justice Department against him.

Image source, Reuters

Discussion has now turned to the 6 January 2021 riot, when a violent mob of Donald Trump’s supporters stormed the US Capitol.

Trump is asked about his role. He told his supporters in a White House speech before the attack to march to the Capitol and watched the attack unfold on TV. He published a tweet calling for the rioters to leave.

"Peacefully and patriotically, I said, during my speech, and not later on," Trump says, adding that his speech made no calls for violence.

The moderator presses him further - "Is there anything you regret about what you did on that day?"

"I had nothing to do with that except that they asked me to make a speech," Trump hits back.

He goes on to blame Democrat Nancy Pelosi for not adding more security to the Capitol.

Trump faces charges related to inciting the Capitol riot, but his case is pending as Justice Department lawyers respond to a recent ruling by the Supreme Court that grants presidents wide immunity while in office.

Over 1,200 have been arrested in connection with the insurrection and hundreds have pleaded guilty.

Nada Tawfik
Reporting from outside the debate

I’ve been asking voters for their take on the debate so far.

Fabienne Clark, 74, of Philadelphia told me that she was getting irritated listening to Donald Trump speak about Roe v Wade, the law that enshrined abortion rights that was overturned by Supreme Court justices appointed by Trump.

She feels Kamala Harris made important points on protecting the right to an abortion in response, as well as on improving the economy and inflation.

She believes the vice-president is winning this debate at the moment.

Another voter, Tom Szkaradnik, believes they are tied on performance.

He believes Trump made a good point on tariffs and questioned why the Biden administration didn’t get rid of them.

Trump is responding to some of Harris's attacks now, and when she interrupts him to object to what he's saying, Trump borrows one of her lines: "I'm talking now," he tells Harris. "Does that sound familiar?"

During her vice-presidential debate against former Vice-President Mike Pence in 2020, Harris told Pence: "I'm speaking now" when he interrupted her.

Courtney Subramanian

Image source, Getty

Harris has spent majority of the debate looking directly at Trump while he's answering questions, cracking a smile or shaking her head in disagreement while he's making a point. At one point, when he referred to her as a Marxist, she placed her hand on her chin to signal she didn't understand what he was talking about.

But when trying to land a message on core issues like the economy and abortion, Harris looks directly into the camera as if she is speaking directly to voters tuning in.

Meanwhile, Trump has entirely avoided eye contact with Harris during his responses or while she's answering questions. He's struck his usual combative tone, pointing his finger as he offered rebuttals to Harris's attacks. He became visibly agitated during an exchange on abortion.

Harris has just been asked about fracking, one of a number of issues she has been accuse of changing her mind about over time.

The vice-president, however, says that her "values have not changed".

"My position is that we have got to invest in diverse sources of energy so we reduce our reliance on foreign oil," she said.

"We have had the largest increase in domestic oil production in history because of an approach that recognises that we cannot over-rely on foreign oil," she added.

Trump, for his part, has insisted that Harris will ban fracking on "day one" if elected to the White House, though she has recently said she would not ban the practice.

Kayla Epstein
US reporter

One potential tactic Harris had at her disposal was getting Trump to veer off topic into a rally-like monologue and show his angry side to undecided voters.

She just did it invoking those rallies, claiming that people left early out of "exhaustion" and saying that Trump brings up "fictional characters" like Hannibal Lecter.

Trump was clearly irritated. He ignored the moderator's question and launched into an extended defence of his rally attendance, then brought up a baseless claim that migrants were eating pets in Ohio.

Trump has been speaking louder and more forcefully since that exchange. It's clearly changed the tone of the debate for now.

Harris is attacking Trump over his own criminal history in response to his claims about "migrant crimes".

"I think this is so rich coming from someone who has been prosecuted for national security crimes, economic crimes, election interference," she says.

Trump responds by repeating some of the same claims he's made in the past about the criminal cases he faces, saying they amount to the "weaponisation" of the justice system.

"They're fake cases," he says.

Trump references a baseless claim that migrants have been eating house pets in Springfield, Ohio.

"They're eating the dogs. They're eating the pets of the people that live there," Trump says.

Moderator David Muir notes that the city manager in Springfield says there is no evidence of this.

"Well, I've seen people on television saying 'my dog was taken and used for food'," says Trump.

Harris begins her response saying "talk about extreme".

Springfield officials told BBC Verify there have been “no credible reports" that this has actually happened. Read more of our fact-check here.

Harris has just delivered some of her sharpest attacks on Trump so far.

She says Trump has a penchant for talking about topics that have nothing to do with policy issues, and invites people to attend his rallies.

"It's a really interesting thing to watch," she says, adding that he talks about "fictional characters like Hannibal Lecter".

"People start leaving his rallies early out of exhaustion and boredom," she says.

Trump claims that "no one" goes to Harris's rallies.