I agree, Becker doesn't explain that...and I haven't encountered questions on Wiley that goes further in detail. But I'm guessing it also refers to those ($25k) rental losses as well. If it didn't, it would mention it...right? lol ugh idk:(
Basically, I've stopped thinking beyond what it says in the book....half of the time, my thinking is wrong and what is presented is what is usually means/right.
AUD: 73, 75 (Becker),
REG: 71, 72, 92 (Becker, Wiley Testbank & bit of Ninja notes),
FAR: 79 (Becker & Ninja audio. Audio was a lifesaver),
BEC: 83 (Becker & Ninja audio),
Failed exams were due to skipping materials and not taking these exams seriously. Passing scores due to reading the book twice, understanding concepts, working MCQs/SIMs multiple times, NINJA audio (FAR & BEC).