1. The special use valuation method of 2032A is available for valuing transfers by gift.

	a.	True
	b.	False

2. One way to dispute the existence of large goodwill is to argue that the decedent was not a key person in the operation of the business.

	a.	True
	b.	False

3. Under proper circumstances, a disclaimer by an heir can increase the charitable deduction allowed a decedent.

	a.	True
	b.	False

4. A typical state taxable income subtraction modification is the interest income earned from another states bonds.

	a.	True
	b.	False