Hmm, I'm not sure about that. Wouldn't the $200,000 in post-1976 gifts to charity be deducted from the $2,800,000 to get the final tentative tax base of $2,600,000?
Hmm, this looks like it's testing some of the more technical details about set operators. I'll need to make sure I review the syntax and requirements for each one before the exam.
Option A looks like it could work, but creating a separate dataset for each department seems a bit overkill. I like the idea of using a view with a WHERE clause to restrict access. That seems like the most efficient solution to me.
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