Use RIA Checkpoint to answer the following questions.

7. Carl has been hearing a lot about non-fungible tokens in the news lately, but does not fully understand how they work. Find an article (published in the Journal of Taxation) written by Roger W. Dorsey, et al., addressing this topic. What month and year was the article published?

a. November, 2022.

b. April, 2022.

c. September, 2021.

d. March, 2023.

8. Jan is hoping to have some of her student debt forgiven in the future, but wonders whether the amount of debt forgiveness would be considered taxable income to her. Using a keyword search, you locate a paragraph in Chapter J of the Federal Tax Coordinator Analysis dealing with exclusions for student loans cancelled. What are the last two numbers of the paragraph? For example, the last two number of paragraph J-6412 is 12.

a. 53.

b. 06.

c. 03.

d. 93.

e. None of the above.