In representing a 1:N relationship in a relational database design, the key of the table representing the parent entity is placed as a foreign key in the table representing the child entity

The IRS would most likely apply the arm's long transaction test to determine which of the following?

A. whether an expenditure is related to a business activity B. whether an expenditure will be likely to produce income C. timeliness of an expenditure D. Reasonableness of an expenditure E. All of these

Which of the following is not an example of the emerging mobile digital platform?

A) tablets B) the Kindle C) cell phones D) CRM E) apps