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Fred is a full-time teacher. He has written a book and receives royalties from it. Fred's mother, Mabel, is age 65 and lives on her Social Security benefits and gifts from her son, Fred. This year Fred directed the publisher to make the royalty check payable to Mabel because she needs the money for support. Fred must include the amount of the royalty check in his gross income.
Alpha Waves
Brain waves detected by EEG that represent a state of relaxation with eyes closed, typically associated with calm wakefulness.
Sleep Spindles
A burst of oscillatory brain activity visible on an EEG that occurs during stage 2 of NREM sleep, thought to play a role in memory consolidation and synaptic plasticity.
Sympathetic Nervous System
A part of the autonomic nervous system that activates the body's flight-or-fight response during stress or danger.
Electrical Impulses
Rapid signals that travel along the nerves or muscle fibers, facilitating communication between different parts of the body or triggering muscle contractions.
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