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Jack owns a 10% interest in a partnership (not real estate) in which his at-risk amount is $42,000 at the beginning of the year.During the year, the partnership borrows $80,000 on a nonrecourse note and incurs a loss of $60,000 from operations.Jack's at-risk amount at the end of the year is $44,000.
Anthropomorphism
The attribution of human traits, emotions, or intentions to non-human entities, including animals and objects.
Intelligence Ingredient
A fundamental component or factor that contributes to the makeup or functioning of intelligence.
Tacit Knowledge
Knowledge that is difficult to transfer to another person by writing it down or verbalizing it.
School Performance
A measure of how well students understand and can apply the knowledge and skills expected of them by their educational system.
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