Hi,
This is as bad as asking how many pairs of animals Moses took into the ark!
Almost always gets the wrong answer!
Btw, years ago, when I took the tax classes for Federal and Oregon, our teacher had some side questions, and these were a part of the test. Why? Because the majority of the tax code is about ... asking the right question, so you know where to place the answer! if the question is incorrect, then the answer becomes all over the place, and very difficult to answer correctly ... guess where some folks make mistakes in the tax code?