This is more of a "how do rules work" question than a technical problem. As such, I think you need to do more research about what you are trying to accomplish.I guess the question would be why ispermit ip any anynecessary at the end ?
Which packet it is allowing which is not handled by the first 3 lines ?
This leads me to my next question - why you are even trying to set the switch up as a layer 3 device? I would recommend that you stop attempting this and instead set up your firewall/router in a "router on a stick" scheme. This way you will let your firewall/router manage the VLANs and the firewall rules, DHCP services, etc, etc. Let the switch act as a "layer 2" device (ie don't attempt to put VLAN management, ACL rules, DHCP, etc on the switch itself). Using a "router on a stick" design is generally easier to grasp and execute for the non-IT professional. For a typical home network there is going to be little to no speed differences between setting the switch up as a layer 2 device (using the router on a stick design) and as a true layer 3 device - especially if you give a little though to what devices you put into each VLAN and try to minimize cross VLAN traffic.
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