A key is a combination of one or more columns that is used to identify particular rows in a relation

A buyer's settlement statement includes:

a. only prorations chargeable to the buyer b. the borrower's loan application c. loan origination fees d. all encumbrances of record

Jim is self employed and had a "banner" year in 2015, earning $350,000 net income. He wanted to make a significant contribution to his retirement planning and set up a SEP plan

Since the plan allows for contributions up to 25% of net income, his maximum contribution was A) $53,000. B) $87,500. C) $75,000. D) $63,000.