def is_valid_mutation_record_to_process(raw_header_line, header, line):
    """
        Determines whether the current line is a valid record in the mutation file that should be processed.

        A record is considered invalid if:
            - it is a duplicate of the header line
            - the line begins with a '#'
            - the line is empty
    """
    if line.strip() == raw_header_line.strip():
        return False
    if not line.strip():
        return False
    if line.startswith("#"):
        return False
    return True