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Which is not a strength of the skills approach?
Substantially Appreciated Inventory
Inventory items whose market value exceeds their basis significantly, affecting tax considerations during their sale or donation.
Unrealized Receivables
Amounts owed to a business for goods or services delivered but not yet paid for, which have not been recognized as income.
Ordinary Income
Income earned from normal business operations or employment, subject to regular income tax rates, excluding capital gains or dividends.
Service Partner
A business entity or individual that provides services to another company under a partnership or contractual agreement.
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