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Describe the types of activities and taxpayers that are subject to the at-risk rules.
Land Dwelling Mammals
Mammals that primarily inhabit terrestrial environments, as opposed to aquatic or aerial settings, adapted to various landscapes including forests, deserts, and mountains.
Ocean Islands
Ocean islands are landforms that rise from the ocean floor and are not connected to a continent, often formed by volcanic activity.
Similar Environment
Situations or settings that share alike characteristics, including climate, resources, and challenges, possibly influencing organismal adaptations or behaviors.
Mitochondrial DNA
Genetic material found in mitochondria, the energy-producing organelles of cells, passed almost exclusively from mother to offspring.
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