The Income Most Likely to Be Considered Unrelated Business Income

question 36

Multiple Choice

The income most likely to be considered unrelated business income of a human service organization that provides immunizations to children in the community is:

• A) Rental of extra space in the building.
• B) Regular sale of sweatshirts with the organization's logo on it at a price considerably above cost.
• C) Interest and dividend income on investments.
• D) Gain on the sale of equipment no longer needed by the organization.

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Definitions:

Wernicke's Area

A region of the brain important for language comprehension, located in the temporal lobe.

Hippocampus

A major component of the brain in humans and other vertebrates, crucial for memory formation and spatial navigation.

Cerebral Cortex

The outer layer of the cerebrum in the brain, playing a key role in memory, attention, perception, cognition, awareness, thought, language, and consciousness.

Reasoning

The mental process of generating conclusions, judgments, or inferences from facts or premises.