In you are involved in an automobile accident and suspect the other driver may have been driving under the influence, you should request that the police perform sobriety tests on both of you

Ralph gave his aunt an antique clock during tax year 2017. He had purchased the clock for $16,000 in 2013. The fair market value at the date of the transfer was $22,000. What amount should be recorded on Form 709 as the value of this gift?

A. $16,000 B. $8,000 C. $22,000 D. $2,000

________ is a construct equivalence issue that deals specifically with whether a given concept or behavior serves the same role or function in different countries

A) Conceptual equivalence B) Item equivalence C) Functional equivalence D) Category equivalence