An Attribute in a Table That Serves as a Unique

question 87

Multiple Choice

An attribute in a table that serves as a unique identifier in another table and is used to link the two tables is a

• A)foreign key.
• B)primary key.
• C)relational key.
• D)linkage key.

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Definitions:

AMTI

Alternative Minimum Taxable Income, which is calculated to ensure that taxpayers with large amounts of deductions, exemptions, and exclusions still pay a minimum amount of tax.

AMT Depreciation

Depreciation methods and rates that apply for the Alternative Minimum Tax, a parallel tax system to ensure certain taxpayers pay a minimum amount of tax.

Regular Tax Depreciation

A deduction that allows taxpayers to recover the cost of property used in a business or held for the production of income, computed under the regular tax system.

Real Property

Land and anything permanently attached to it, such as buildings and structures, classified as immovable by law.