Partnership Taxation Exam
Solutions
Course Introduction
Partnership Taxation examines the federal income tax laws affecting partnerships and their partners. The course covers the formation, operation, and dissolution of partnerships, including the allocation of income, deductions, and credits among partners. Students will explore the tax consequences of contributions and distributions, sales and exchanges of partnership interests, and transactions between partners and partnerships. Emphasis is placed on understanding Subchapter K of the Internal Revenue Code and the practical implications for tax planning and compliance in partnership contexts.
Recommended Textbook
South Western Federal Taxation 2016 Comprehensive 39th Edition by William H. Hoffman
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Page 2
Chapter 1: An Introduction to Taxation and Understanding the Tax Law
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Q1) A use tax is imposed by:
A)The Federal government and all states.
B)The Federal government and a majority of the states.
C)All states and not the Federal government.
D)Most of the states and not the Federal government.
E)None of these.
Answer: D
Q2) Under what conditions is it permissible,from an ethical standpoint,for a CPA firm to outsource tax return preparation to a third party?
Answer: First,the clients' confidentiality must be preserved.Second,the CPA firm must verify the accuracy of the work.Third,the clients must be advised as to the practice.
Q3) In preparing a tax return,all questions on the return must be answered.
A)True
B)False
Answer: False
Q4) Negligence penalty
Answer: c
Q5) A deduction for qualified tuition paid to obtain higher education. Answer: a
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Chapter 2: Working With the Tax Law
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Q1) In a U.S.District Court,a jury can decide both questions of fact and questions of law.
A)True
B)False
Answer: False
Q2) Which Regulations have the force and effect of law?
A)Procedural Regulations
B)Finalized Regulations
C)Legislative Regulations
D)Interpretive Regulations
E)All of these Answer: C
Q3) A taxpayer must pay any tax deficiency assessed by the IRS and sue for a refund to bring suit in the U.S.District Court.
A)True
B)False
Answer: True
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Chapter 3: Computing the Tax
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Q1) Gain on the sale of collectibles held for more than 12 months always is subject to a tax rate of 28%.
A)True
B)False
Answer: False
Q2) When the kiddie tax applies and the parents are divorced,the applicable parent (for determining the parental tax) is the one with the greater taxable income.
A)True
B)False
Answer: False
Q3) For tax purposes,married persons filing separate returns are treated the same as single taxpayers.
A)True
B)False
Answer: False
Q4) Gain on collectibles (held more than one year)
Answer: j
Q5) Additional standard deduction
Answer: a
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Chapter 4: Gross Income: Concepts and Inclusions
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Q1) In 2015 Todd purchased an annuity for $150,000.The annuity is to pay him $2,500 per month for the rest of his life.His life expectancy is 100 months.Which of the following is correct?
A)Todd is not required to recognize any income until he has collected 60 payments (60 × $2,500 = $150,000).
B)If Todd collects 20 payments and then dies in 2016,Todd's estate should amend his tax returns for 2015 and 2016 and eliminate all of the reported income from the annuity for those years.
C)For each $2,500 payment received in the first year,Todd must include $1,000 in gross income.
D)For each $2,500 payment received in the first year,Todd must include $1,500 in gross income.
E)None of these.
Q2) When a business is operated as an S corporation,a disadvantage is that the shareholder must pay the tax on his or her share of the S corporation's income even though the S corporation did not distribute the income to the shareholder.
A)True
B)False
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Chapter 5: Gross Income: Exclusions
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Q1) On January 1,2005,Cardinal Corporation issued 5% 25-year bonds at par and used the $12,000,000 proceeds to finance the construction of a new plant.On January 1,2015,the company acquired the bonds on the open market for $11,500,000.Assuming that Cardinal Corporation is neither bankrupt nor insolvent,the acquisition and retirement of the bonds results in which of the following:
A)The company must recognize a $500,000 gain.
B)The company can make an election to recognize a $500,000 gain or reduce the company's basis in the plant by $500,000.
C)The company must recognize a $500,000 gain and increase the company's basis in the plant by $500,000.
D)The company can amortize the $500,000 gain,recognizing income over the remaining life of the bonds.
E)None of these.
Q2) Betty received a graduate teaching assistantship that was awarded on the basis of academic achievement.The payments must be included in her gross income.
A)True B)False
Q3) What Federal income tax benefits are provided for college students?
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Chapter 6: Deductions and Losses: in General
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Q1) If a taxpayer can satisfy the three-out-of-five year presumption test associated with hobby losses,then expenses from the activity can be deducted in excess of the gross income from the activity.
A)True
B)False
Q2) Marvin spends the following amounts on a house he owns: Repair to roof $1,100 Carpeting for the living room 1,200 Painting of the exterior 4,000 Replacement of front door 800
a.How much of these expenses can Marvin deduct if the house is his principal residence?
b.How much of these expenses can Marvin deduct if he rents the house to a tenant?
c.Classify any deductible expenses as deductions for AGI or as deductions from AGI.
Q3) Are there any exceptions to the rule that personal expenditures cannot be deducted?
Q4) Assuming an activity is deemed to be a hobby,discuss the order and limits in which expenses must be deducted.
Q5) Under what circumstance can a bribe be deducted?
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Chapter 7: Deductions and Losses: Certain Business
Expenses and Losses
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Q1) A bond held by an investor that is uncollectible will be treated as a worthless security and hence,produce a capital loss.
A)True
B)False
Q2) Regarding research and experimental expenditures,which of the following are not qualified expenditures?
A)Costs of ordinary testing of materials.
B)Costs to develop a plant process.
C)Costs of developing a formula.
D)Depreciation on a building used for research.
E)All of the above are qualified expenditures.
Q3) Discuss the tax treatment of non-reimbursed losses of an employee in connection with a trade or business.
Q4) If a business debt previously deducted as partially worthless becomes totally worthless this year,only the amount not previously deducted can be deducted this year.
A)True
B)False
Q5) How is qualified production activities income (QPAI) calculated?
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Chapter 8: Depreciation, cost Recovery, amortization, and Depletion
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Q1) The cost recovery basis for property converted from personal use to business use may be the fair market value of the property at the time of the conversion.
A)True
B)False
Q2) On May 2,2015,Karen placed in service a new sports utility vehicle that cost $60,000 and has a gross vehicle weight of 6,300 lbs.The vehicle is used 60% for business and 40% for personal use.Determine the cost recovery for 2015.Karen wants to maximize her deductions.
A)$7,200
B)$25,000
C)$26,800
D)$37,000
E)None of the above
Q3) The cost recovery period for 3-year class property is 4 years.
A)True
B)False
Q4) Rod paid $1,950,000 for a new warehouse on April 14,2015.He sold the warehouse on September 29,2020.Determine the cost recovery deduction for 2015 and 2020.
Page 10
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Chapter 9: Deductions: Employee and
Self-Employed-Related Expenses
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Q1) Qualified tuition and related expenses (under § 222)
Q2) Ramon and Ingrid work in the field of public relations and incur sizable entertainment expenses.Ramon is employed by a consumer products company,while Ingrid is a self-employed consultant.Regarding the tax treatment of the entertainment expenses,when would:
a.Ramon be better off than Ingrid?
b.Ingrid be better off than Ramon?
Q3) A taxpayer takes six clients to an NBA playoff game.If all of the tickets (list price of $120 each) are purchased on the Internet for $1,800 ($300 each),only $60 ($120 × 50% cutback adjustment) per ticket is deductible.
A)True
B)False
Q4) Tax home has changed
Q5) Sue charges by the hour for her work.
Q6) A taxpayer who claims the standard deduction will not be able to claim an office in the home deduction.
A)True
B)False
Page 11
Q7) Mixed use (both business and pleasure) domestic travel.
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Chapter 10: Deductions and Losses: Certain Itemized
Deductions
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Q1) Leona borrows $100,000 from First National Bank and uses the proceeds to purchase City of Houston bonds.The interest Leona pays on this loan is deductible as investment interest subject to the investment interest limits.
A)True
B)False
Q2) In 2016,Rhonda received an insurance reimbursement for medical expenses incurred in 2015.She is not required to include the reimbursement in gross income in 2016 if she claimed the standard deduction in 2015.
A)True
B)False
Q3) Dan contributed stock worth $16,000 to his college alma mater,a qualified charity.He acquired the stock eleven months ago for $4,000.He may deduct $16,000 as a charitable contribution deduction (subject to percentage limitations).
A)True
B)False
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Page 12
Chapter 11: Investor Losses
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Q1) Investment income can include gross income from interest,dividends,annuities,and royalties not derived in the ordinary course of a trade or business;income from a passive activity;and income from a real estate activity in which the taxpayer actively participates.
A)True
B)False
Q2) Josie,an unmarried taxpayer,has $155,000 in salary,$10,000 in income from a limited partnership,and a $26,000 passive loss from a real estate rental activity in which she actively participates.If her modified adjusted gross income is $155,000,how much of the $26,000 loss is deductible?
A)$0
B)$10,000
C)$25,000
D)$26,000
E)None of the above
Q3) Purple Corporation,a personal service corporation,earns active income of $600,000.The corporation receives $60,000 in dividends and incurs a loss of $100,000 from an investment in a passive activity acquired three years ago.What is Purple's income after considering the passive investment?
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Page 13
Chapter 12: Tax Credits and Payments
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Q1) Which of the following statements concerning the credit for child and dependent care expenses is not correct?
A)A taxpayer is not allowed both an exclusion from income and the credit for child and dependent care expenses on the same amount.
B)A taxpayer is not allowed both a deduction as a medical expense and the credit for child and dependent care expenses on the same amount.
C)If a taxpayer's adjusted gross income exceeds $43,000,the rate for the credit for child and dependent care expenses is 20%.
D)If a taxpayer's adjusted gross income exceeds $15,000 but is not over $17,000,the rate for the credit for child and dependent care expenses is 35%.
E)All of the above are correct.
Q2) In May 2011,Cindy incurred qualifying rehabilitation expenditures of $500,000 on a certified historic structure and properly claimed the tax credit for rehabilitation expenditures.In March 2015,she sold the building at a loss.Calculate the rehabilitation expenditures credit recapture that she must report in 2015.
Q3) Discuss the treatment of unused general business credits.
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Page 14
Chapter 13: Property Transactions: Determination of Gain or
Loss, basis Considerations, and Nontaxabl
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Q1) Taylor inherited 100 acres of land on the death of his father in 2015.A Federal estate tax return was filed and this land was valued therein at $650,000,its fair market value at the date of the father's death.The father had originally acquired the land in 1969 for $112,000 and prior to his death he had expended $20,000 on permanent improvements.Determine Taylor's holding period for the land.
A)Will begin with the date his father acquired the property.
B)Will automatically be long-term.
C)Will begin with the date of his father's death.
D)Will begin with the date the property is distributed to him.
E)None of the above.
Q2) Use the following data to determine the sales price of Etta's principal residence and the realized gain.She is not married.The sale of the old residence qualifies for the § 121 exclusion. Selling expenses $ 45,000 Recognized gain 180,000 Cost of new residence 760,000 Adjusted basis of old residence 225,000 § 121 exclusion 250,000
Q3) The maximum amount of the § 121 gain exclusion on sale of a principal residence is $250,000 for a single individual and $500,000 for a married couple.
A)True B)False
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Chapter 14: Property Transactions: Capital Gains and
Losses, section 1231 and Recapture Provisions
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Q1) In 2015,Mark has $18,000 short-term capital loss,$7,000 28% gain,and $6,000 0%/15%/20% gain.Which of the statements below is correct?
A)Mark has a $5,000 capital loss deduction.
B)Mark has a $3,000 capital loss deduction.
C)Mark has a $13,000 net capital gain.
D)Mark has a $5,000 net capital gain.
E)Mark has a $18,000 net capital loss.
Q2) A lessor is paid $45,000 by its commercial tenant as a lease cancellation fee.The tenant wanted to get out of its lease so it could move to a different building.The lessor had held the lease for three years before it was canceled.The lessor had a zero tax basis for the lease.The lessor has received:
A)Ordinary income of $45,000.
B)Long-term capital gain of $45,000.
C)Short-term capital gain of $45,000.
D)Neither gain nor loss.
E)None of the above.
Q3) If a capital asset is sold at a gain,the holding period is important.
A)True
B)False
Page 16
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Chapter 15: Alternative Minimum Tax
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Q1) Caroline and Clint are married,have no dependents,and file a joint return in 2015.Use the following selected data to calculate their Federal income tax liability. AMTI $285,000 Regular income tax liability 42,066 AMT tax preferences 90,000
Q2) Darin's,who is age 30,has itemized deductions in calculating 2015 taxable income as follows. Medical expenses [$15,000 - 10%($100,000)] $ 5,000 Mortgage interest on personal residence 7,000 State income taxes 4,000 Real property taxes 4,500 Personal property taxes 2,500 Casualty loss [$14,000 (after $100 floor) - (10% × $100,000)] 4,000 Charitable contributions 3,500 Gambling losses ($3,200 limited to gambling income of $1,000) 1,000 Miscellaneous itemized deductions [$2,500 - 2%($100,000)] 500 Itemized deductions $32,000 a.
Calculate Darin's itemized deductions for AMT purposes using the direct method.
b.Calculate Darin's itemized deductions for AMT purposes using the indirect method.
Q3) Beige,Inc. ,has AMTI of $200,000.Calculate the amount of the AMT exemption if: a.
Beige is a small corporation for AMT purposes. b.Beige is not a small corporation for AMT purposes.
Q4) Discuss the tax year in which an AMT adjustment is first required for an ISO.
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Chapter 16: Accounting Periods and Methods
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Q1) Which of the following statements regarding a 52-53 week tax year is correct?
A)The year-end must be the same day of the week in all years.
B)The year cannot contain more than 366 calendar days.
C)Every four years,there will be only 51 weeks.
D)The year cannot end on a Sunday.
E)None of the above.
Q2) In the case of a small home construction company that builds under long-term contracts,generally:
A)The percentage of completion method is required to report the income from the construction contracts.
B)The percentage of completion method can be elected and generally will defer income until the contract is completed.
C)The completed contract method can be used and generally will defer income.
D)The accrual method must be used because inventories are an income-producing factor.
E)None of the above is true.
Q3) What incentives do the tax accounting rules provide for taxpayers to voluntarily change from an incorrect method of accounting that has reduced the company's tax liability in prior years?
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Page 18
Chapter 17: Corporations: Introduction and Operating Rules
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Q1) Robin Corporation,a calendar year C corporation,had taxable income of $1.9 million,$1.2 million,and $900,000 for 2012,2013,and 2014,respectively.Robin has taxable income of $1.5 million for 2015.The minimum 2015 estimated tax installment payments for Robin are:
A)April 15,2015,$76,500;June 15,2015,$76,500;September 15,2015,$76,500;December 15,2015,$76,500.
B)April 15,2015,$110,500;June 15,2015,$127,500;September 15,2015,$127,500;December 15,2015,$127,500.
C)April 15,2015,$127,500;June 15,2015,$127,500;September 15,2015,$127,500;December 15,2015,$127,500.
D)April 15,2015,$76,500;June 15,2015,$178,500;September 15,2015,$127,500;December 15,2015,$127,500.
E)None of the above.
Q2) Gerald,a cash basis taxpayer,owns 70% of the stock of Black Corporation,a calendar year,accrual basis C corporation.On December 31,2015,Black accrued a bonus of $80,000 to Gerald,and paid the bonus to Gerald on January 6,2016.When does Gerald report the bonus,and when does Black Corporation deduct the bonus? Would your answers change if Gerald was a 40% shareholder of Black?
Q3) Briefly discuss the requirements for the dividends received deduction.
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Page 19
Chapter 18: Corporations: Organization and Capital Structure
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Q1) A person who performs services for a corporation in exchange for stock cannot be treated as a member of the transferring group even if that person also transfers some property to the corporation.
A)True
B)False
Q2) Eileen transfers property worth $200,000 (basis of $190,000) to Goldfinch Corporation.In return,she receives 80% of the stock in Goldfinch Corporation (fair market value of $180,000) and a long-term note (fair market value of $20,000) executed by Goldfinch and made payable to Eileen.Eileen recognizes gain on the transfer of:
A)$0.
B)$10,000.
C)$20,000.
D)$190,000.
E)None of the above.
Q3) In a § 351 transaction,if a transferor receives consideration other than stock,the transaction can be taxable.
A)True B)False
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Chapter 19: Corporations: Distributions Not in Complete Liquidation
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Q1) Federal income tax refunds from tax paid in prior years.
Q2) Jen,the sole shareholder of Mahogany Corporation,sold her stock to Jason on July 1 for $90,000.Jen's stock basis at the beginning of the year was $60,000.Mahogany made a $30,000 cash distribution to Jen immediately before the sale,while Jason received a $60,000 cash distribution from Mahogany on November 1.As of the beginning of the current year,Mahogany had $16,000 in accumulated E & P,while current E & P (before distributions) is $30,000.What are the tax consequences of these transactions to Jen and Jason?
Q3) Which of the following statements is incorrect with respect to determining current E & P?
A)All tax-exempt income should be added back to taxable income.
B)Dividends received deductions should be added back to taxable income.
C)Charitable contributions in excess of the 10% of taxable income limit should be subtracted from taxable income.
D)Federal income tax refunds should be added back to taxable income.
E)None of the above statements are incorrect.
Q4) Gain realized,but not recognized,in a like-kind exchange transaction in 2015.
Q5) When computing E & P,taxable income is not adjusted for § 179 expense. A)True B)False
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Chapter 20: Corporations: Distributions in Complete
Liquidation and an Overview of Reorganizations
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Q1) Which of the following statements is true?
A)The dollar amounts involved in reorganizations are generally substantial;thus,it is important that the financial and tax treatment of the reorganization is consistent.
B)A letter ruling indicates the income tax treatment the IRS will apply to the proposed corporate restructuring transaction.
C)Careful planning can ensure that all gains recognized by individual shareholders receive beneficial dividend treatment.
D)Corporations prefer to recognize capital gains on reorganizations because they can offset the capital losses they may have.
E)None of the statements is true.
Q2) Explain why the antistuffing rules were enacted to limit the deductibility of losses realized by a corporation upon liquidation.
Q3) The basis for the acquiring corporation in the target's assets is increased by any gain recognized by the target.
A)True
B)False
Q4) Discuss the role of letter rulings in corporate reorganizations.
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Chapter 21: Partnerships
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Q1) Which of the following is an election or calculation made by the partner rather than the partnership?
A)Calculation of a § 199 deduction amount.
B)Whether to capitalize,amortize,or expense research and experimental costs.
C)The partnership's overall accounting method.
D)Whether to claim a § 179 deduction related to property acquired by the partnership.
E)All of the above elections are made by the partnership.
Q2) Which one of the following statements regarding partnership taxation is incorrect?
A)A partnership is a taxable entity for Federal income tax purposes.
B)Partnership income is comprised of ordinary partnership income or loss and separately stated items.
C)A partnership is required to file a return with the IRS.
D)A partner's profit-sharing percent may differ from the partner's loss-sharing percent.
E)All of these statements are correct.
Q3) Economic effect test
Q4) Schedules M-1 or M-3
Q5) Profits interest
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Chapter 22: S Corporations
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Q1) Pepper,Inc. ,an S corporation,holds a $1 million balance in accumulated E&P.It reports sales revenues of $400,000,taxable interest of $380,000,operating expenses of $250,000,and deductions attributable to the interest income of $140,000.What is Pepper's passive income penalty tax payable,if any?
A)$380,000.
B)$185,000.
C)$40,895.
D)$0.
E)Some other amount.
Q2) Most IRAs cannot own stock in an S corporation. A)True B)False
Q3) Tax-exempt income is not separately stated on Schedule K of Form 1120S. A)True B)False
Q4) An S corporation's LIFO recapture amount equals the excess of the inventory's value under ____________________ over the ____________________ value.
Q5) Separately stated items are listed on Schedule _________________________ of the Form 1120S.
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Chapter 23: Exempt Entities
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Q1) Private foundation
Q2) A feeder organization is exempt from Federal income taxation because it carries on a trade or business for the benefit of an exempt organization and remits its profits to the exempt entity.
A)True
B)False
Q3) Debt-financed property consists of all real property of a tax-exempt organization on which there is a mortgage.
A)True
B)False
Q4) To satisfy the broadly supported provision to avoid classification as a private foundation,the exempt organization must satisfy both an external support test and an internal support test.Under the internal support test,more than one-third of the exempt organization's support for the taxable year must come from gross investment income and unrelated business taxable income.
A)True
B)False
Q5) § 501(c)(4) civic league
Q6) Tax on taxable expenditures
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Chapter 24: Multistate Corporate Taxation
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Q1) Franz Corporation is based in State A (corporate income tax rate 10%).It sells its goods to customers in both A and State B (corporate income tax rate 4%).Franz's state taxable income for the year is $1 million,45% of which relates to B customers.Franz's level of activities in B is insufficient to create nexus there,but A has adopted a throwback rule as to multistate sales.Would Franz reduce its total state income tax liability by creating nexus with B,say by allowing its sales force to make credit decisions? Elaborate.
Q2) Given the following transactions for the year,determine Comp Corporation's D payroll factor denominator.State D has adopted the principles of UDITPA. Compensation of sales force $ 600,000 Compensation paid to independent contractors 300,000 Compensation paid to managers of nonbusiness rental property 100,000 Total compensation $1,000,000
A)$1,000,000
B)$900,000
C)$700,000
D)$600,000
Q3) A garment purchased by a self-employed actress.
Q4) Typically,the state's payroll factor ____________________ (does/does not) include the salaries and bonuses paid to its corporate executives.
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Chapter 25: Taxation of International Transactions
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Q1) Which of the following statements regarding the taxation of U.S.real property gains recognized by non-U.S.persons not engaged in a U.S.trade or business is false? Gains from the disposition of U.S.real property are:
A)Not taxed to non-U.S.persons because real property gains are specifically exempt from U.S.taxation.
B)Taxed to non-U.S.persons without regard to whether such non-U.S.persons are engaged in a U.S.trade or business.
C)Taxed in the U.S.because such gains are treated as if they are effectively connected to a U.S.trade or business.
D)Taxed to non-U.S.persons notwithstanding the general exemption of capital gains from U.S.taxation.
Q2) Interest paid to an unrelated party by a domestic corporation that historically earns more than 50% of its gross income each year from the conduct of an active trade or business outside the United States is foreign-source income.
A)True
B)False
Q3) An individual who gives up U.S.citizenship to avoid U.S.income taxes.
Q4) A country with very low or no income tax.
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Chapter 26: Tax Practice and Ethics
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171 Verified Questions
171 Flashcards
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Sample Questions
Q1) In the context of civil tax fraud litigation,the burden of proof is on the taxpayer to show the court by a "preponderance of the evidence" that he or she was not acting with an intent to evade a tax.
A)True
B)False
Q2) Concerning the penalty for civil tax fraud:
A)The burden of proof is on the taxpayer to establish that no fraud was committed.
B)Fraudulent behavior is more than mere negligence on the part of the taxpayer.
C)The penalty is 100% of the underpayment.
D)Fraud is defined in Code §§ 6663(b) and (f).
Q3) In the case of bad debts and worthless securities,the statute of limitations on claims for refund is three years.
A)True
B)False
Q4) About ____________________% of all Forms 1040 are audited each year.The rate is about ____________________% for large corporations.
Q5) Filing an improper refund claim.
Q6) Misstatement of withholding allowances.
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Chapter 27: Family Tax Planning
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208 Verified Questions
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Sample Questions
Q1) Harry and Brenda are husband and wife.Using his funds,Harry purchases real estate which he lists as: "Harry and Brenda,tenants by the entirety with right of survivorship." If Brenda dies first,none of the real estate will be included in her gross estate.
A)True
B)False
Q2) Ten cemetery lots purchased by decedent prior to death for use by himself and his family.
Q3) Cash donation to the reelection campaign of a member of the U.S.Congress.
Q4) A lifetime transfer that is supported by full and adequate consideration is not a gift.
A)True
B)False
Q5) Rachel owns an insurance policy on the life of Albert with Belle as the designated beneficiary.Upon Rachel's prior death,nothing regarding this policy is included in her gross estate.
A)True
B)False
Q6) Post-death property taxes paid to county on realty included in the gross estate.
Q7) Credit for tax on prior transfers (under § 2013)
Page 29
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Chapter 28: Income Taxation of Trusts and Estates
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Sample Questions
Q1) This year,the Huang Trust is a complex trust.This year,it distributed all of its accounting income and $5,000 from corpus,to its sole income beneficiary Kun.Huang's taxable income for the year is:
A)$0.
B)($100).
C)($300).
D)($5,000).
Q2) A decedent's income in respect of a decedent is subject to the Federal income tax,but it is excluded from the estate tax.
A)True
B)False
Q3) The Malik Estate operates a manufacturing business.Malik made no income distributions this year.It can claim a domestic production activities deduction (DPAD). A)True
B)False
Q4) Consider the term fiduciary accounting income as it is used with respect to the Federal income taxation of trusts and estates.How is this amount computed? Where is it used in computing the parties' taxable incomes?
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