Under the Privacy Act, the term individual has not been interpreted to include

Mary Martinson is a CPA. One of her clients is suing her for common law negligence, alleging that she failed to follow federal tax law when preparing the current year's tax return. Which of the following statements is true?

A. Martinson is not bound by federal tax law unless she is a member of the AICPA. B. Martinson's failure to follow federal law results in tort liability. C. Martinson cannot incur tort liability if she has committed criminal tax fraud. D. If Martinson failed to follow federal tax law, she would undoubtedly be found to have committed the tort of fraud.

A college store determines space needs for each department on the basis of assortment guidelines for texts, stationery, computer supplies, dormitory needs, and school signature clothing. It determines space needs by _____

a. the sales-productivity ratio b. the model stock approach c. market segment product groupings d. functional product groupings