Severe Intellectual Disability Is Classified When the Person Has an IQ

question 7

Multiple Choice

Severe intellectual disability is classified when the person has an IQ of ____.

• A)50 to 70
• B)35 to 49
• C)20 to 34
• D)less than 20

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Definitions:

Valuation Allowance

Valuation Allowance is an accounting procedure that reduces the value of a deferred tax asset if it is unlikely that the business will use the tax asset in the future.

Deferred Tax Asset

A tax reduction amount that can be used to offset future tax liabilities.

Income Tax Rate

The fraction of income that individuals or businesses must pay as taxes.

Statutory Tax Rate

The tax rate prescribed by law that applies to income, sales, or other taxable activities.