In a Routine Examination, Some Blood Is Taken and Analyzed

question 78

Multiple Choice

In a routine examination, some blood is taken and analyzed. The results show a high IgM titer for the mumps virus but a low IgG anti-mumps titer. This would indicate the person

• A) has just recovered from mumps.
• B) was recently infected with mumps.
• C) is allergic to mumps.
• D) is immune to mumps.
• E) is relying on passive immunity.

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Definitions:

Deferred Tax Liability

A tax obligation that a company owes but does not have to pay until a future date, typically arising from differences between accounting practices and tax laws.

Deferred Tax Asset

An accounting term representing taxes that have been overpaid or paid in advance, which can be used to reduce future tax liability.

Temporary Differences

Differences between the tax base of an asset or liability and its carrying amount in the balance sheet that will result in taxable or deductible amounts in the future.

Interperiod Tax Allocation

The accounting technique that allocates income tax expense to the appropriate periods, smoothing out tax charges related to temporary differences.