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To be a qualifying relative,the taxpayer must meet three general tests and four specific tests.Which one is not part of the three general tests?
Sales Capacity
The maximum amount of sales a company can achieve within a given period, based on its resources and market demand.
Future Sales
Projected revenue a company expects to generate from its operations in a future period.
Total Assets
The sum of all current and fixed assets owned by a person or company, reflecting the total resources at their disposal.
Sustainable Growth
The rate at which a company can grow its sales, profits, and dividends without having to increase equity or debt financing.
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