One of your clients is looking into investing in direct participation programs. he is examining several different types of programs. one of the programs that he is evaluating promises a relatively high tax write-off in the immediate future with low costs for land and rights associated with the land and minerals. what best describes program with these features?

Avariable definition defines the name of a variable that will be used in a program, as well as

Three out of five seniors remain undecided about a college major at the end of their senior year.

Allison and her group have completed the data entry for their spreadsheet project. they are in the process of formatting the data to make it easier to read and understand. the title is located in cell a5. the group has decided to merge cells a3: a7 to attempt to center the title over the data. after the merge, allison points out that it is not centered and looks bad. where would the title appear if allison unmerged the cells in an attempt to fix the title problem?