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Realized gain is recognized by an S corporation on its distribution of ____________________ property.
Adaptive Learning
An educational approach which uses algorithms and artificial intelligence to adapt the presentation of educational material according to the individual learner's needs.
Asynchronous Training
A learning approach that does not require participants to be engaged at the same time, allowing for flexibility in schedules.
Virtual Training Programs
Training sessions conducted over the internet using digital platforms to simulate interactive learning environments.
Electronic Performance Support System
A computer-based system that provides immediate, customized, and on-demand assistance or information to enhance task performance.
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