Ellie, a Calendar Year Individual, Wants to Make a Gift

question 108

Multiple Choice

Ellie, a calendar year individual, wants to make a gift to a charity that is deductible on her year 1 Form 1040. The gift must be made by Ellie:

• A) During year 1.
• B) During years 1 and 2.
• C) On or before April 15, year 2.
• D) On or before September 30, year 2.

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Definitions:

Basal Metabolic Rate

A measure of the amount of energy expended while at rest in a neutrally temperate environment; it reflects the energy required to maintain the body's basic physiological functions.

Lateral Hypothalamus

An area of the brain that plays a critical role in regulating hunger and thirst.

Begin Copulating

The initiation of sexual intercourse or the act of mating between organisms.

Instinct Theory

A psychological theory suggesting that behaviors are driven by innate instincts.