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The election to file a consolidated return is made annually.
Kinesthetic Learners
Individuals who learn best through physical activities and handling items physically.
Auditory Learners
Individuals who learn best through listening, benefiting more from lectures, discussions, and audio materials.
Visual Learners
individuals who learn best when information is presented in a visual manner, such as through charts, diagrams, or videos.
Verbal Learners
Individuals who prefer to use words, in both speech and writing, to understand and learn information.
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