In the Figure Above, What Is the Primary Key Field

question 71

Multiple Choice

In the figure above, what is the primary key field of the Shippers table?

• A) ShipVia
• B) ShipperID
• C) CompanyName
• D) The Shippers table does not have a primary key field.

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Definitions:

More-Than-50% Business-Use Test

A criterion used for determining whether an asset is used primarily for business, requiring that over 50% of its use is for business to qualify for certain tax deductions.

Listed Property

Assets specified by the IRS that are subject to specific record-keeping and substantiation requirements, such as vehicles and computers used for business.

Business Bad Debt

Debt associated with the conduct of a trade or business that becomes worthless or uncollectible during the tax year.

Short-Term Capital Loss

A loss realized on the sale or exchange of a capital asset held for one year or less.