All of the following individuals are allowed a deduction except

During the year, Mark reports $90,000 of active business income from his law practice. He also owns two passive activities. From Activity A, he earns $20,000 of income, and from Activity B, he incurs a $30,000 loss. As a result, Mark

In which of the following situations is the individual more likely to be classified as an independent contractor rather than an employee?

Sammie and Will split a pizza for dinner. If Sammie eats ​ of the pizza and Will eats ​ of the pizza, how much pizza is left?

A two-sided coin is labeled heads and tails and a 6-sided die is labeled with numbers one through six. What is the probability of landing the coin on heads and the die on the number 5?

(1) While most people can name plenty of their favorite artists, ask someone what makes an artist great, and you’ll likely get a different answer from each person you ask. Try to compare the greatness of   (3) different artists and you might start an argument. That’s because feeling connected to a work of art is an incredibly personal experience. The same piece of work may affect two people in very different   (5) ways, ranging from delight to indifference to disgust. Some works of art end up in the trash, some incite riots, and some are put on the cover of magazines. Still, the art that ends up in the trash could be   (7) discovered years later, while the art on the magazine cover can end up forgotten. No matter what happens to the art, as long as it exists, it always has the potential to inspire others.   According to the information presented in the selection, people disagree on the greatness of art and artists because:

An Excerpt, from Appleton’s Science Monthly in 1898   (1) While the officers and friends of education in large cities are exerting themselves to provide open-air playgrounds for the schools, the villages and smaller towns all over the East are reversing the case. (2) Except in the small district schools, the children’s playground has almost ceased to exist. (3) This is an evil which has crept in with the tendency to centralize the schools. (4) When in any place the schools begin to overflow, a movement to put up a larger building takes place, accompanied by an effort to create a high-school department; not so much the need of the community as the ambitious dream of some principal who would be superintendent. (5) This dream is too easily realized, because it flatters the people. (6) Then there rises a preposterous structure of stone and brick; a house of many gables, out of keeping with everything, either public or private, in the place; a temple of vanity. (7) Now is rung the knell of the school playground. (8) To maintain the fine lawn, studded with shrubbery, and threaded by bluestone roads, the janitor has to employ an assistant to keep the grounds in order. (9) A shut-in, penitentiary like place has been evolved by the architect and school committee, gratifying to their pride and a deep wrong to the children. (10) There are many wrongs about it; the one insisted upon here is the abolishing of the recess, that time-honored joy of the American schoolboy and schoolgirl.   Though the author is the only voice directly presented in this passage, would it be fair to say he agrees with the perspective of most school children about “the abolishing of recess.”  

As we floated down the Amazon river, Alexa thought she saw a snake moving along the river’s edge and following our canoe. No error.

Three friends are working on an arts and crafts project that uses 1 pound of clay. If the first friend uses ​ of the clay and the second friend uses ​ of the clay, how much does the third friend use?

The following is an excerpt written about World War I By Vernon Bartlett   (1) Those at home in England, with their experience of war books and photographs, of Zeppelin raids and crowded hospitals, are beginning to imagine they know all there is to know about war. The truth is that they still have but little idea of the life in the trenches, and, as far as mud is concerned, they are delightfully ignorant. They do not know what mud is.   (2) They have read of Napoleon’s “Fourth Element,” they have listened to long descriptions of mud in Flanders and France, they have raised incredulous eyebrows at tales of men being drowned in the trenches, they have given a fleeting thought of pity for the soldiers “out there” as they have slushed home through the streets on rainy nights; but they have never realised what mud means, for no photograph can tell its slimy depth, and even the pen of a Zola or a Victor Hugo could give no adequate idea of it.   (3) It is the infantryman who suffers most, for he has to live, eat, sleep, and work in the mud. The plain of dragging slime that stretches from Switzerland to the sea is far worse to face than the fire of machine guns or the great black trench-mortar bombs that come twisting down through the air. It is more terrible than the frost and the rain—you cannot even stamp your feet to drive away the insidious chill that mud always brings. Nothing can keep it from your hands and face and clothes; there is no taking off your boots to dry in the trenches—you must lie down just as you are, and often you are lucky if you have two empty sandbags under you to save you from the cold embrace of the swamp.   While making a point that those who had never served in WWI could not truly know the horrors of the front, the author assumes that: