Investment decisions regarding the transportation infrastructure (rails, locomotives, trucks, airplanes, etc.) are the primary concern of

Which of the following statements about losses in federally declared disaster areas is false?

a. The taxpayer has the option of deducting the loss on the return for the year immediately preceding the year in which the disaster actually occurred. b. If the taxpayer's home is located in a federally declared disaster area, and the state government orders that it be torn down, the taxpayer may be able to treat the loss in value as a casualty loss from a disaster. c. Disaster area loss deductions are figured using the usual rules for casualty losses. d. Once made, the election to deduct the loss on the prior-year return cannot be revoked.

In which of the following should details of a workaround be documented?

A. The Service Level Agreement (SLA) B. The problem record C. The Availability Management Information System D. The IT service continuity plan